3.1 The government agrees with the Committee’s recommendation. Recommendation implemented 3.2 People may be ineligible for the Coronavirus Job Retention Scheme (CJRS) or the Self-Employment Income Support Scheme (SEISS) due to either policy choices or administrative constraints. On the latter, throughout the pandemic, the departments have had to balance the desire to provide support to as many people as possible, as quickly as possible, with the need to protect public funds from error and fraud. To strike this balance, both schemes were based around using information that HMRC already held and could therefore verify. 3.3 As the schemes have evolved, the two departments have been able to extend support to more people; for example, moving the payroll cut-off date for CJRS, and supporting new parents and reservists. Those unable to access support via CJRS or SEISS may be able to benefit from other measures, including funding given to local authorities. 3.4 The HMRC and HM Treasury 10-year Tax Administration Strategy sets out the departments’ commitments to develop a fully digital tax system that works closer to real time. This includes extending MTD and increasing use of real-time information to give customers and HMRC a more up-to-date understanding of and certainty over a customer’s position. 3.5 The government continues to explore, and discuss with stakeholders, options for best supporting those affected by COVID 19.