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Coronavirus Job Retention Scheme: Directors

Treasury written question – answered on 18th May 2020.

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Photo of Fleur Anderson Fleur Anderson Labour, Putney

To ask the Chancellor of the Exchequer, will he make an assessment of the potential merits of including income received through dividends in furlough calculations for directors of small limited companies.

Photo of Jesse Norman Jesse Norman The Financial Secretary to the Treasury

Income from dividends is a return on investment in the company rather than wages, and it is not possible for HMRC to distinguish between dividends derived from an individual’s own company and dividends from other sources.

However, those who pay themselves a salary through their own company may be eligible for the CJRS. The CJRS is available to employers, including personal service companies, and individuals paying themselves a salary through a PAYE scheme are eligible.

More details about the scheme are available at

This scheme supplements the other significant support announced for UK businesses, including the Coronavirus Business Interruption Loan Scheme and the deferral of tax payments. More information about the full range of business support measures is available at

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