On 30 April, the Chancellor made a Treasury Direction under Section 71 and 76 of the Coronavirus Act. It sets out that HMRC are responsible for the payment and management of amounts to be paid under the Self-Employment Income Support Scheme (SEISS).
The Chancellor has made a further Treasury Direction (2nd July 2020) under Sections 71 and 76 of the Coronavirus Act 2020, reflecting the extension to the Scheme and closure date.
PAYadvice.UK 3/7/2020
