Correspondence

Treasury Direction made under Section 76 of the Coronavirus Act 2020

Treasury Direction requiring HMRC to make payments under the Coronavirus support scheme: working households receiving tax credits.

Documents

The Coronavirus Act 2020 Functions of Her Majesty’s Revenue and Customs (Covid-19 support scheme: working households receiving tax credits) Direction

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Details

This Direction, made under Section 76 of the Coronavirus Act 2020, sets out that HMRC are responsible for the payment and management of amounts to be paid under the Coronavirus support scheme: working households receiving tax credits, as set out in the Schedule to the Direction.

The Direction sets out the legal framework for the Scheme.

Further guidance for claimants is available.

Published 9 April 2021