The House of Commons has published a briefing paper, 'Coronavirus: Self-Employment Income Support Scheme’ which provides answers to 19 common questions on how the scheme works, who is eligible, and how to claim.

The Self-Employment Income Support Scheme (SEISS) was announced in March 2020 for self-employed businesses adversely affected by COVID-19. The first grant was payable for the period from 1 March to 31 May 2020. It was then extended by three months to 31 August, with a reduction in the amount which may be claimed for the second grant period. A further six month extension was announced on 24 September 2020 as part of the Chancellor's Winter Economic plan

The initial scheme provides for taxable grant payments of the lower of:

The extended scheme provides for two further taxable grants:

As the scheme has been rolled out and extended over the past few months, the self-employed have had many questions about how it works, when it applies and how much they can claim. The FAQ’s answered by the guidance include:

This is a fast-moving area and anyone wishing to rely on the guidance after the original publication date of 23 June 2020 should check for updates and take professional advice where necessary, as penalties may be due if you think you have been paid too much and you do not tell HMRC.


COVID-19: Self-Employment Income Support Scheme (SEISS)
COVID-19 Self-Employment Income Support Scheme (SEISS). HMRC's claims portal for the second grant opens in August 2020. 

COVID-19: Government support tracker
This tracker covers measures announced by the government to support individuals and businesses, as we get through COVID-19.

External link

Coronavirus: Self Employment Income Support Scheme