COVID-19: Self-Employment Income Support Scheme (SEISS). Support for the self-employed during the Coronavirus crisis.

At a glance

SEISS grants currently cover the following periods

Name Claim period Claim deadline Grant size
Fourth grant Feb 2021-April 2021  TBA TBA
Third grant Nov 2020-Jan 2021 29 Jan 2021 Up to £7,500
Second grant 14 July - Oct 2020 19 Oct 2020 Up to £6,570
First grant March - July 2020 13 July 2020 Up to £7,500


Note
: Company directors are employees for PAYE purposes and not self-employed, see COVID-19: Company directors

SEISS Grant Extension from 1 November 2020

The extension provides for two additional taxable grants payable for the three months from 1 November 2020 to 29 January 2021 and 1 February 2021 to 30 April 2021. These are known as the 'third grant' and 'fourth grant'. 

Third grant

  • Only those eligible for the first and second grants will be eligible for this third grant. 
  • HMRC expect applicants to make an honest assessment about whether they reasonably believe their business will have a significant reduction in profits for the accounting period.
  • To make a claim for the third grant, businesses must have had a new or continuing impact from Coronavirus between 1 November 2020 and 29 January 2021.
  • The grant payable is the lower of:
    • £7,500.
    • 80% of average monthly trading profits, covering a three month period, calculated as for the first grant.
  • The grant is available to self-employed individuals with trading profits up to £50,000 per year whose trading profits are at least equal to their non-trading income.
  • Applications for the third grant may be made from 30 November 2020.
  • The claim deadline is 29 January 2021.  
  • The grant is subject to Income Tax and National Insurance.

Fourth grant

  • The fourth grant will cover the period February to April 2021. 
  • The government will review the level of the fourth grant and provide details in due course.

First and second grants (now closed)

  • Under the original scheme two separate taxable grants were claimable:
    • The first grant for the period ending 13 July 2020.
    • The second grant for the period from 14 July 2020.
  • The grant payable was the lower of:
    • £7,500 (if claiming for the first grant) or £6,570 (if claiming for the second grant) and
    • 80% of your average monthly profits, for three months, over the three years 2016/17, 2017/18 and 2018/19 for the first grant reducing to 70% of the same average profits for the second grant.
  • A variation of the second grant was announced on 23 June and applies to new parents.
  • The grant was available to self-employed individuals:
    • With trading profits up to £50,000 per year whose majority of income comes from being self-employed.
    • Who have been adversely affected by the Coronavirus crisis.
  • If you received the grant you could continue to work or take on other employment including voluntary work.
  • You did not have to have claimed the first grant to be able to claim the second.
  • Claims for the first three months commenced on 13 May 2020, with the first payments arriving from 25 May 2020 and within six working days of claims being made.
  • The deadline for claiming under the first round was 13 July 2020. Claims for the second round of grants at the lower rate could be made from 17 August with a deadline of 19 October 2020.  

Overview: Third grant

Third grant: 1 November 2020 to 29 January 2021

In order to qualify for the third grant: 

  • You must be a self-employed individual or a member of a partnership.
  • You must have traded in the tax years 2018-19 and 2019-20. 
  • Your 2018-19 tax return must have been submitted no later than 23 April 2020. 
  • You must either: 
    • Be currently trading but impacted by reduced demand due to Coronavirus.
    • Or have been trading but are temporarily unable to do so due to Coronavirus.
  • You will need to declare that you: 
    • Intend to continue to trade, and
    • 'Reasonably believe' there will be a 'significant reduction' in your trading profits for the accounting period, due to:
      • Reduced business activity, capacity or demand, or
      • Inability to trade, due to Coronavirus.
    • HMRC expects you to make an honest assessment about whether you reasonably believe your business will have a significant reduction in profits in the accounting period.
      • Evidence must be kept to support this.  

Currently trading: reduced demand 

This might include where you: 

  • Have fewer customers or clients than you would normally expect, resulting in reduced activity due to social distancing or government restrictions.
  • Have one or more contracts that have been cancelled and not replaced. 
  • Carried out less work due to supply chain disruptions.

You must not claim if the only impact on your business is increased costs. For example, if you have had to purchase face masks and cleaning supplies. This would not be considered as reduced demand.

HMRC have given a number of examples of reduced demand: How your trading conditions affect your eligibility for the SEISS.

If you are currently trading but have reduced demand due to Coronavirus you must keep evidence to support this fact at the time of your claim. Examples may include: 

  • Business accounts showing a reduction in activity compared to previous years.
  • Records of reduced or cancelled contracts or appointments.
  • Fewer invoices.
  • A record of dates where you had reduced demand or capacity due to government restrictions.

Unable to trade

If your business is temporarily unable to trade due to Coronavirus, you must keep evidence, such as:

  • A record of dates where you had to close due to government restrictions.
  • NHS Test and Trace communications: if you’ve been instructed to self-isolate in-line with NHS guidelines and are unable to work from home (if you have been abroad and have to self-isolate, this does not count).
  • A letter or email from the NHS asking you to shield.
  • Test results if you have been diagnosed with Coronavirus.
  • Letters or emails from your child’s school if you have had parental caring responsibilities.

If you had to close before 1 November 2020 and continued to be closed for a period of time up to 29 January 2021, you can still claim as long as you are eligible.

HMRC have given a number of examples of being unable to trade: How your trading conditions affect your eligibility for the SEISS.

Information needed to claim

You will need your: 

  • Ten digit self-assessment Unique Taxpayer Reference (UTR).
  • National Insurance number.
  • Government Gateway user ID and password.
  • UK bank details (where a Bacs payment can be accepted) including:
    • Bank account number.
    • Sort code.
    • Name on the account.
    • Address linked to your bank account.

Taxpayers must make the claim directly. If tax agents or advisers claim on behalf of clients this will trigger a fraud alert, which will delay payment.

Details must be kept of: 

  • The amount claimed.
  • The grant claim reference.

Members of partnerships

  • Each partner in a partnership must make a claim based on their own circumstances.
  • HMRC will work out eligibility based on your share of the partnership’s trading profits.
  • If the partnership agreement requires the grant to be paid into the partnership pot, the partnership should give it back to you.

New parents

  • If new parents are already eligible for the grant based on 2016-17, 2017-18 and 2018-19 tax returns, the grant amount will not change. 
  • New parents may be able to make a claim if having a new child either: 
    • Affected the trading profits or total income  reported for the tax year 2018-19, or
    • Meant they did not submit a tax return for the tax year 2018-19.

Loan charge 

You may be able to claim a grant if you have:

  • Have received payment for work or services in the form of a loan or other form of credit covered by the loan charge, and 
  • Were self-employed in the tax year 2017-18 and have submitted your tax return for that year.

Averaging relief 

If you are a self-employed farmer, market gardener, creative author or artist claiming averaging relief HMRC will use the amount of profit before the impact of the averaging claims to work out:

  • If you can claim the grant.
  • How much grant you will receive.

Non-UK residents

Non-UK residents and non-domiciled individuals claiming the remittance basis may be eligible for the grant, subject to confirming certain criteria with HMRC. 

What is trading income?

  • Trading income is your income from trade less allowable expenses and capital allowances and current year losses. 
  • Carried forward losses from another year are not deducted.

A 'trade' includes a trade, profession or vocation chargeable to Income Tax whether from self-employment or in a partnership.

For the grant, profits and losses of all trades in the year are added together. 

What is non-trading income?

Total income means the total of:

  • Income from all employments.
  • Property income.
  • Dividends.
  • Savings income.
  • Pension income.
  • Miscellaneous income (including social security income).

It does not include losses.

Average trading profits

  • To work out your average trading profit, HMRC add together all profits and losses for all three tax years that you have had continuous trade, then divide by three.
    • This will include the tax years 2016-17, 2017-18 and 2018-19. 
  • If you did not trade in the 2016-17 tax year, HMRC add together all profits and losses for the tax years 2017-18 and 2018-19, then divide by two.
  • If you did not trade in the 2017-18 tax year (regardless of whether you traded in the 2016-17 tax year), HMRC will work out your average trading profit based on 2018-19 only. 

Profit tests

HMRC give the following example:

 

2016-17

2017-18

2018-19

Total for the 3 tax years

Trading profit

£50,000

£50,000

£(10,000)

£90,000

Pension income

£15,000

£15,000

£15,000

£45,000

Total income

£65,000

£65,000

£5,000

£135,000

Trading profit is half or more of your total income

Yes

Yes

No

Yes

 

 

 

 

 

 

 


Despite the loss in the tax year 2018-19, you would still be eligible for the grant because your average trading profit for the three tax years:

  • Is £30,000, which is less than £50,000.
  • Is more than half of your total income of £45,000.

Overview: First and second grants

 

Eligibility for the initial SEISS grants (the first and second grants)

You can claim one or both of the initial grants, only if your business is 'adversely' affected by Coronavirus. 

To claim the second grant your business must have been adversely affected on or after 14 July 2020.

Your business may be adversely affected if any of the following apply:

Restrictions on trading:

  • Government orders have meant that your trade or industry had to close or to be restricted in such a way that your trade closed or is otherwise adversely affected.
  • You cannot organise your work or workplace to allow your staff to work safely.
  • You cannot serve customers due to social distancing.
  • Restrictions have affected your customers or staff.
  • Your supply chain is interrupted due to shortages of product, PPE etc.
  • One or more of your contracts have been cancelled.
  • You have fewer or no customers or clients.

Restrictions on you personally:

  • You have been ill or self-isolating or shielding.
  • You have had to care for others and this disrupted your work.

HMRC provides examples of situations were a business affected here.

You should keep records to show that you have been adversely affected to include:

  • Business accounts showing a reduction in turnover or an increase in expenditure.
  • Confirmation of any COVID19-related business loans received.
  • The dates your business had to close due to lockdown restrictions.
  • The dates you or your staff were unable to work due to Coronavirus symptoms, shielding or caring responsibilities.

Qualifying conditions

The same conditions apply to both rounds of grant funding.

These conditions relate to eligibility for the grants and not to the amounts you will receive if you do qualify, details of which are set out at 'How will the grant be calculated?' below. 

You are self-employed and you:

  • Have submitted your Income Tax Self Assessment tax return for the tax year 2018-19 on or by 23 April 2020.
  • Have traded in the tax year 2019-20.
  • Are trading when you apply or would be except for COVID-19.
  • Intend to continue to trade in the tax year 2020-21.
  • Have lost trading/partnership trading profits due to COVID-19. You should keep records to support this.
  • Average self-employed trading profits between £0 - £50,000.

Additionally, more than half of your total income comes from self-employment.

One of the following conditions A to C must be met to be eligible for the scheme:

    1. Your trading profits/partnership trading profits are between £0 - £50,000 for 2018-19 and those trading profits are more than half of your total taxable income for that year, or
    2. Your average trading profits/partnership trading profits for the three years 2016-17, 2017-18, and 2018-19 are between £0 - £50,000 and your average trading profits for those years are more than half of your total taxable average income for those same years, or
    3. If you did not trade in 2016-17, your average trading profits/partnership trading profits for the two years 2017-18, and 2018-19 are between £0 - £50,000 and your average trading profits for those years are more than half of your total taxable average income for those same years.

From July 2020: proposed modified extra condition for parents, including adoptive ones, who took time out of trading to care for their children within the first 12 months of the birth of the child or within 12 months of an adoption placement:

  • If your trading profits dipped in 2018-19 due to parenting, you will now be able to use either their 2017-18 or both their 2016-17 and 2017-18 Self Assessment returns as the basis for their eligibility for the SEISS.

Loan charge payers

The qualifying profits conditions are modified for persons who are subject to the loan charge. A person is subject to the loan charge if:

(a) on 26 March 2020 the person is chargeable to Income Tax on any amount by reason of Schedule 11 or 12 to the Finance (No. 2) Act 2017 (loan charge) as enacted as at that date, or

(b) the person would be so chargeable but for entering into a contract settlement on or after 20 December 2019.

If you are a Loan Charge payer, one of the following conditions D or E must be met.

D. If you were not trading in 2016-17, your trading profits/partnership trading profits are between £0 - £50,000 for 2017-  18 and those trading profits are more than half of your total taxable income for that year, or

E. Your average trading profits/partnership trading profits for the two years 2017-18, and 2016-17 are between £0 - £50,000 and your average trading profits for those years are more than half of your total taxable average income for those same years.

In addition (for loan charge payers only) you do not have to file your 2018/2019 Self Assessment tax return by 23 April 2020 as the 30 September 2020 loan charge settlement deadline still applies.

Non-UK residents

Non-UK residents and non-domiciled individuals claiming the remittance basis:

  • Must self certify that their UK trading profits are at least equal to their other worldwide income.

Scottish taxpayers: Newly self-employed

Quick checker

New parents, added 26/6

  • Self-employed parents whose trading profits dipped in 2018/19 because they took time out to have children will be able to claim the SEISS. 
  • Parents, including adoptive ones, who took time out of trading to care for their children within the first 12 months of the birth of the child or within 12 months of adoption placement, will now be able to use either their 2017-18 or both their 2016-17 and 2017-18 Self Assessment returns as the basis for their eligibility for the SEISS.
  • They will also need to meet the other standard eligibility criteria for support under the SEISS.
  • Further details of the change for self-employed parents will be set out by the start of July in published guidance. This measure was announced on 17 June according to the treasury website.

FAQs

Who is self-employed?

  • Anyone running their own business as a sole trader or partner and who reports their taxable profits or losses on the Self-Employment or Partnership pages of their Self Assessment tax return.
  • Those who run property-based businesses and report their profits in the Land & Property pages of their return are not eligible for the SEISS.

What is trading income?

  • Trading income is your trading income less allowable expenses, less capital allowances and current year losses. 
  • Carried forward losses from another year are not deducted.

A 'trade' includes a trade, profession or vocation chargeable to Income Tax.

What is total income?

Total income means the total of:

  • Income from all employments.
  • Trading profits.
  • Property income.
  • Dividends.
  • Savings income.
  • Pension income.
  • Miscellaneous income (including social security income).

It does not include losses. (This was added 20 July.)

Farmers, market gardeners and authors: Averaging

  • Where an averaging claim has been made, the figures should be adjusted to exclude the averaging adjustment, this applies for both trading income and total income.

Trading periods

If you started trading between the years 2016 to 2019, HMRC will only use those years for which you filed a Self Assessment tax return.

Profit tests

HMRC give the following example (14 April 2020):

 

2016 to 2017

2017 to 2018

2018 to 2019

Total for the 3 tax years

Trading profit

£50,000

£50,000

£(10,000)

£90,000

Pension income

£15,000

£15,000

£15,000

£45,000

Total income

£65,000

£65,000

£5,000

£135,000

Trading profit is half or more of your total income

Yes

Yes

No

Yes

 

So even if you made a loss in the tax year 2018 to 2019, you would still be eligible for the grant because your average trading profit for the three tax years:

  • Is £30,000 - which is less than £50,000.
  • Is more than half of your total income of £45,000.

Making a claim

1. HMRC's online eligibility checker checks what has been reported under Self Assessment.

  • Agents can use the online checker which will indicate from what date a claim may be made if the outcome is positive.
  • The checker requires the taxpayer's UTR and National Insurance (NI) number to verify if an individual is eligible for the grant.
  • If the result of the online checker is negative there is an option to ask HMRC to review eligibility.

2. HMRC's SEISS claims portal went live on 13 May 2020. 

  • Claims cannot be made by taxpayers' agents and must be made by the individual businesses themselves. If the taxpayer's agent attempts to make a claim on their behalf this will delay the claim as it will trigger a fraud alert. A request for a review as to eligibility or the amount of the claim may be made by the agent.

3. Claims for the first three months of the grant must be made by 13 July 2020.

4. Claims for the second and final three months commencing in August 2020 and must be made on or before 19 October 2020.

How is the grant being calculated?

The amount of SEISS payment for the first three month period is the lower of:

a) £7,500 (1st grant) and

b) (Average* trading profit/12) x 80% x 3

This means that you need to have made a past average profit of £37,500 in order to expect to receive the full £7,500.

The amount of the SEISS payment for the second and final three month period is the lower of:

a) £6,570 (2nd grant) and

b) (Average* trading profit/12) x 70% x 3

This means that you need to have made a slightly higher past average profit, of £37,543, in order to expect to receive the full £6,570.

*To work out the average HMRC will add together the total trading profit for the three tax years, or less, if you have been trading a shorter time and then divide by three or the number of months and use this to calculate a monthly amount.

On 14 April 2020 HMRC provided additional guidance and examples as to how they will work out trading income for the purposes of the scheme. They will take taxable trading profits after:

  • Allowable expenses including flat rate deductions.
  • Capital allowances.
  • Business expenses deducted through the trading allowance.
  • Qualifying care relief.
  • Current year losses.
  • No losses brought forward or personal allowances will be deducted.

HMRC examples:

Example 1

If your total trading income (turnover) in each of the tax years 2016 to 2017, 2017 to 2018 and 2018 to 2019 was £20,000 and you claimed the £1,000 trading allowance each year:

This is worked out as:

  1. £20,000 deduct the trading allowance of £1,000 = £19,000.
  2. Multiply £19,000 by 3 = £57,000.
  3. Divide £57,000 by 3 = £19,000.

Your average trading profit would be £19,000.

Example 2: You have more than one trade in the same tax year

We will add together all profits and losses for all these trades to work out your trading profit.

If you only traded in the tax year 2018 to 2019 and made a £60,000 profit for your first trade, and then a £20,000 loss for your second trade, your trading profit for that year would be:

Trade 1 £60,000 profit deduct trade 2 £20,000 loss = £40,000

Example 3: You have traded for more than one year

To work out your average trading profit we will add together all profits and losses for all tax years you’ve had continuous trade.

If you made:

  • £60,000 profit in the tax year 2016 to 2017.
  • £60,000 profit in the tax year 2017 to 2018.
  • £30,000 loss in the tax year 2018 to 2019.

Add £60,000 and £60,000 then deduct £30,000 loss = £90,000

Then divide £90,000 by three.

Your average trading profit for the three tax years would be £30,000.

Example 4

If you did not trade in the tax year 2016 to 2017 but made:

  • £25,000 of profit in the tax year 2017 to 2018.
  • £45,000 of profit in the tax year 2018 to 2019.

Add £25,000 and £45,000 = £70,000.

Then divide £70,000 by two.

Your average trading profit for the two tax years would be £35,000.

Averaging relief 

If you are a self-employed farmer, market gardener, creative author or artist claiming Averaging relief HMRC will use the amount of profit before the impact of the averaging claims to work out:

  • If you can claim the grant.
  • How much grant you will receive.

I think I have been paid too much, what should I do? 

You must tell HMRC if you think your grant has been overpaid or that you should not have claimed, as if you do not you may be charged a penalty of up to 100% of the grant amount. You can do this online here.

  • You will need your UTR and grant claim reference. Once you have completed the online form you will be provided with bank details to make payment.
  • You can also voluntarily pay back some of the grant.

If you received the grant:

  • Before 22 July 2020, you must tell HMRC on or before 20 October 2020.
  • On or after 22 July 2020, you must tell HMRC within 90 days of receiving the grant.

If you did not know you were ineligible for the grant when you received it, HMRC will only charge a penalty if you have not repaid the grant by 31 January 2022. 

Finance Act 2020 includes details of the powers HMRC will have to deal with incorrect claims. They will be able to:

  • Use their information and inspection powers to check a claim has not been overpaid.
  • Raise Income Tax assessments to recover amounts from the recipient of a payment which they are not entitled to. The usual time limits will apply to these assessments. See Time limits for tax assessments, claims and refunds
  • Charge a penalty where a person deliberately makes an incorrect claim for SEISS and they fail to notify HMRC about the situation within 90 days. Originally a 30-day notification requirement was suggested here.
    • Penalties will fall under the failure to notify rules and, as these will be treated as deliberate and concealed actions, the penalties could be anything between 30% and 100% of the overclaimed amounts.

The draft legislation also sets out that the circumstances in which a person is not entitled to a Coronavirus support payment include where they cease to be entitled to it after they have received it because of a change of circumstances.

  • In this situation, the payment becomes taxable at the time that the recipient ceased to be entitled to it and not when it was received.

Members of partnerships

  • Each partner in a partnership must make a claim based on their own circumstances.
  • HMRC will work out eligibility based on your share of the partnership’s trading profits.
  • If the partnership agreement requires the grant to be paid into the partnership pot, the partnership should give it back to you.

Tax and benefit implications

The grants are subject to tax and NIC as self-employed income. The legislation for the tax treatment of the grants is included in clause 19 schedule 1 of Finance Bill 2020 which provides that:

  • The grants are to be included in taxable profits for the 2020/21 tax year only and not for 2019/20.
  • The grants are classed as self-employed income for the purposes of universal credit claims.
  • Where a grant payment is received for more than one self-employment business it must be apportioned between them on a just and reasonable basis. 
  • Where the business has ceased, the grants are to be taxed as post-cessation receipts.

VAT implications

HMRC have not provided any guidance as to whether the grants will be subject to VAT or count towards turnover for VAT registration limits. Normal principles are expected to apply to mean:

  • The grants would be outside the scope of VAT and no output VAT should have to be accounted for.
  • The grant income should be disregarded for VAT registration and deregistration limits.

If you did not submit your Income Tax Self Assessment tax return for the tax year 2018-19 by 31 January 2020, you must have done so by 23 April 2020.

HMRC are using data on 2018/19 returns already submitted to identify those eligible and will risk-assess any late returns filed before the 23 April 2020 deadline in the usual way.

  • You must be registered as self-employed and have filed a 2018-19 tax return.
  • For those who missed the 31 January 2020 return deadline, there was an extension to 23 April 2020 in which to file one.
  • Any amendments made to 2019 tax returns after 6 pm on 26 March 2020 will not be taken into account.
  • The scheme commenced paying out for the first three months from 26 May 2020. For the second-period claims and payments will be made in August. The grant will be paid directly into your bank account, in one instalment.


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Comments (165)

Rated 4.5 out of 5 based on 3 voters
This comment was minimized by the moderator on the site

Quick question for anyone i clain the first and the third grant but i end up paying back the third grant and now my business is struggling i lost my contract soon after i repay back the third grant is there anyway i can reclaimed it?

I will be...

Quick question for anyone i clain the first and the third grant but i end up paying back the third grant and now my business is struggling i lost my contract soon after i repay back the third grant is there anyway i can reclaimed it?

I will be well appreciated if someone can give me the answer

Read More
Guest
This comment was minimized by the moderator on the site

3rd SEISS Grant Question :
I’m very confused as to how / if I meet the criteria for SEISS Grant 3.
For example :
What period do I compare my 3 month profits for Nov / Dec / Jan to..?
Do I compare this to my average 3 months profits for tax years...

3rd SEISS Grant Question :
I’m very confused as to how / if I meet the criteria for SEISS Grant 3.
For example :
What period do I compare my 3 month profits for Nov / Dec / Jan to..?
Do I compare this to my average 3 months profits for tax years 2017 / 18 / 19 as previously used?
Or should I be comparing to my average profits for Aug / Sept / Oct 2020 ?

Read More
Guest
This comment was minimized by the moderator on the site

I was refused the grant in March and July because when I filed in my tax return for 2018-2019 I had a glitch in my laptop so done it on paper and accidentally filled in the other monies earned page instead of self employed page and did not mean...

I was refused the grant in March and July because when I filed in my tax return for 2018-2019 I had a glitch in my laptop so done it on paper and accidentally filled in the other monies earned page instead of self employed page and did not mean the mistake .so I phoned them and asked what I could do about this .they said fill in a amended tax return for that tax year and right on it amended on each page so I did this and they still refused to give me the grant they said I was to late sending in the amended form.surely they cant do this as all my tax for the previous years before is all up to date I think this is terrible for such a small mistake is there anything I can do because I reckon I have lost about £18.000 not getting the 3grants please can you help.thankfully

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Comment was last edited about 1 month ago by Nichola Ross Martin Nichola Ross Martin
This comment was minimized by the moderator on the site

Hello My 29/20 tax year is not that big as for 3 last tax years and if I submit tax return for 19/20 in this month (November) would is affected for grand on December? Or this tax year 19/20 will affected after 31 Jan?

Guest
This comment was minimized by the moderator on the site

I have successfully submitted for the second grant and it went through quite swiftly. However, I wasn’t aware about the first grant in time and I didn’t submit the claim for it. Is there any chanse I can submit for it from now on?
Thank you!!

Guest
This comment was minimized by the moderator on the site

I have made the second claim on 23 Aug, it was approved, but have not received any payment some 5+ weeks later. Details identical to first claim which was paid in a timely manner. Does anyone have similar experience or knowledge of when it might...

I have made the second claim on 23 Aug, it was approved, but have not received any payment some 5+ weeks later. Details identical to first claim which was paid in a timely manner. Does anyone have similar experience or knowledge of when it might be paid?

Read More
Guest
This comment was minimized by the moderator on the site

The grant is based on the 2018/2019 self-assessment tax return.
Why is it not possible to make a claim based on the 2019/2020 tax year?

// when this must apply:
1. YOU traded in the tax year 2018 to 2019 and submitted your Self Assessment tax...

The grant is based on the 2018/2019 self-assessment tax return.
Why is it not possible to make a claim based on the 2019/2020 tax year?

// when this must apply:
1. YOU traded in the tax year 2018 to 2019 and submitted your Self Assessment tax return on or before 23 April 2020 for that year
2. YOU traded in the tax year 2019 to 2020

Is it not strange that the "past 3 years" means:
2018 - 2019, 2017 - 2018, 2016 - 2017. instead of
2019 - 2020, 2018 - 2019, 2017 - 2018

Read More
Guest
This comment was minimized by the moderator on the site

Can someone on here please tell me when I should receive my second SEISS payment? Also, do I have to reapply, or does it come through 'automatically, as I've been led to believe?
Any straightforward help would be most welcome.

Guest
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I am self employed and my business as a sole trader is about to grind to a near halt, I have been offered employment under PAYE but will be earning less than if i was consistently working as a sole trader, i still intend to keep my self...

I am self employed and my business as a sole trader is about to grind to a near halt, I have been offered employment under PAYE but will be earning less than if i was consistently working as a sole trader, i still intend to keep my self employment going with the little custom i have left in the hope of building it back up, if i take employment will i still be able to apply for the grant?

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I haven’t received any reply yet for my application

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Hi there
We are not HMRC! We are just an information service. I would recommend that you phone HMRC and check that they are progressing it for you.

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