HMRC has published information on claiming through the Coronavirus Job Retention Scheme for individuals who are not employees.
You can claim a grant for individuals who are not employees - as long as they’re paid via PAYE. The groups you can claim for include:
- office holders (including company directors)
- salaried members of Limited Liability Partnerships (LLPs)
- agency workers (including those employed by umbrella companies)
- limb (b) workers
- Contingent workers in the public sector
- Contractors with public sector engagements in scope of IR35 off-payroll working rules (IR35)
Individuals who are paid through PAYE but not necessarily employees in employment law, can continue to be furloughed from 1 July as long as you have previously submitted a claim for them for a furlough period of at least 3 weeks between 1 March and 30 June 2020.
Full guidance available here
