Self-Employment Income Support Scheme (SEISS) | UK-wide

Summary:

Grants to self-employed individuals or members of a partnership whose businesses have been impacted by coronavirus (COVID-19)

Eligibility criteria:

To be eligible for the fourth grant, you must be a self-employed individual or a member of a partnership. You cannot claim the grant if you trade through a limited company or a trust.

You must have traded in both tax years:

  • 2019 to 2020 and submitted your tax return on or before 2 March 2021
  • 2020 to 2021

You must either:

  • be currently trading but are impacted by reduced demand due to coronavirus
  • have been trading but are temporarily unable to do so due to coronavirus

You must also declare that you:

  • intend to continue to trade
  • reasonably believe there will be a significant reduction in your trading profits
Additional information:

How HMRC works out your eligibility based on your tax returns
To work out your eligibility for the fourth grant, HMRC will first look at your 2019 to 2020 Self Assessment tax return. Your trading profits must be no more than £50,000 and at least equal to or more than your non-trading income. If you're not eligible based on your 2019 to 2020 Self Assessment tax return, HMRC will then look at the tax years 2016 to 2017, 2017 to 2018, 2018 to 2019 and 2019 to 2020.

How much will you get
The fourth grant is calculated at 80 per cent of 3 months' average trading profits. It will be paid out in a single instalment and capped at £7,500 in total. How much you receive will depend on your average trading profits. HMRC will work out your average trading profits using up to 4 years' of submitted tax returns. This may affect the amount you'll get which could be higher or lower than your previous grants.

How to claim
The online service for the fourth grant will be available from late April 2021. HMRC will contact you in mid-April to give you a date that you can make your claim from. It will be given to you either by email, letter or within the online service. Check a list of genuine HMRC contacts if you receive any suspicious texts, calls or emails claiming to be from HMRC as this may be a scam.

Further support
There will be a fifth grant covering May 2021 to September 2021. Guidance on how to claim the fifth grant will be provided in due course.

Support organisation:
  • HM Revenue & Customs
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