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)

Claims for the third SEISS grant have now closed. The last date for making a claim for the third grant was 29 January 2021.This guidance applies to claims made during the third grant period.

Eligibility criteria:

To be eligible for the third 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 also have traded in both tax years:

  • 2018 to 2019 and submitted your Self Assessment tax return on or before 23 April 2020 for that year
  • 2019 to 2020

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
  • you reasonably believe there will be a significant reduction in your trading profits

To work out your eligibility HMRC will first look at your 2018 to 2019 Self Assessment tax return. Your trading profits must be no more than £50,000 and at least equal to your non-trading income.

If you're not eligible based on the 2018 to 2019 Self Assessment tax return, HMRC will then look at the tax years 2016 to 2017, 2017 to 2018, and 2018 to 2019.

Additional information:

The third grant covers a 3 month period from 1 November 2020 until 31 January 2021. The third taxable grant is worth 80 per cent of your average monthly trading profits, paid out in a single instalment covering three months' worth of profits, and capped at £7,500 in total.

How to claim
Claims for the third SEISS grant have now closed. Details about the fourth grant will be announced on 3 March 2021.

Support organisation:
  • HM Revenue & Customs
Search for other business support:

Search the Business Support Finder