Claiming through the Self-Employment Income Support Scheme
15 September 2021 18:24

 

If you're self-employed or a member of a partnership and have been impacted by coronavirus (COVID-19) find out if you can use this scheme to claim a grant.

NB: If you’re eligible based on your tax returns, HMRC will contact you in mid-July to give you a date that you can make your claim from. It will be given to you either by email, text message, letter or within the online service.

The online service to claim the fifth grant will be available from late July 2021.

You’ll need to confirm that you meet other eligibility criteria when you make your claim.

You must make your claim on or before 30 September 2021.

 

Who can claim

Find out if you’re able to claim for a SEISS grant by checking that you meet all criteria in stages 1, 2 and 3.

Stage 1: Your trading status and when you must have traded

You must be a self-employed individual or a member of a partnership. You must also have traded in both tax years:

  • 2019 to 2020
  • 2020 to 2021

You cannot claim the grant if you trade through a limited company or a trust.

Stage 2: Tax returns and trading profits

You must have:

  • submitted your 2019 to 2020 tax return on or before 2 March 2021
  • trading profits of no more than £50,000
  • trading profits at least equal to your non-trading income

Non-trading income is any money that you make outside of your business. For example, if you also have a part-time job or pension.

If you’re not eligible based on the trading profits in your 2019 to 2020 return, we’ll look back at previous years.

HMRC will contact you in mid-July if you’re eligible for the grant based on your tax returns.

Find out more about how HMRC works out trading profits and non-trading income.

Stage 3: Deciding if you can claim

When you make your claim you must tell us that you:

  • intend to keep trading in 2021 to 2022
  • reasonably believe there will be a significant reduction in your trading profits due to the impact of COVID-19 between 1 May 2021 and 30 September 2021

If you think your business has been impacted by COVID-19, find out how to decide if you can make a claim.

How different circumstances affect the scheme

There are some circumstances that you should take into account, such as:

  • your return is late, amended or under enquiry
  • you’re a member of a partnership
  • you had a new child
  • you have loans covered by the loan charge provisions
  • you claim averaging relief
  • you’re a military reservist
  • you’re non-resident or chose the remittance basis

If you claim Maternity Allowance this will not affect your eligibility for the grant.

Find out more information on how your circumstances affect your eligibility.

Get ready to claim

The fifth grant is different from previous grants. In most cases, when making your claim you’ll need to tell us about your business turnover so we can work out your grant amount.

Turnover includes the takings, fees, sales or money earned or received by your business.

To make your claim, you’ll need to have 2 different turnover figures. You’ll need to work out your turnover for:

  • a 12-month period starting between 1 April 2020 and 6 April 2020
  • either 2019 to 2020 or 2018 to 2019

HMRC will compare these figures to work out how much you’ll get.

When you do not need turnover figures to claim

We will not ask you for any turnover figures if you started trading in 2019 to 2020 and did not trade in the following tax years:

  • 2018 to 2019
  • 2017 to 2018
  • 2016 to 2017

How much you’ll get

Full details at GOV.UK