EWSS changes requiring action before year end


The Finance Act 2020 included some last minute changes affecting eligibility for the current EWSS scheme. In particular the comparative period for assessment for January to June 2021 is now 1 January to 30 June 2019.

Assessment against this new comparative period must be completed by 31 December this year to qualify for the benefit in January 2021.

The updated guidance is attached.

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