7 July 2020
If you're self-employed or a member of a partnership and have been adversely affected by coronavirus (COVID-19) use this scheme if you're eligible to claim the grant.
Use this online service to:
- check if you're eligible
- make your claim
If you're eligible and your business has been adversely affected you must make your claim for the first grant on or before 13 July 2020.
This scheme is being extended. If you're eligible for the second and final grant, and your business has been adversely affected on or after 14 July 2020 you'll be able to make a claim from 17 August 2020. You can make a claim for the second grant if you’re eligible, even if you did not make a claim for the first grant. Find out more about the extension to the scheme.
What you’ll need
You’ll need your:
1) Self Assessment Unique Taxpayer Reference (UTR) - if you do not have this find out how to get your lost UTR
2) National Insurance number - if you do not have this find out how to get your lost National Insurance number
3) Government Gateway user ID and password - if you do not have a user ID, you can create one when you make your claim
4) UK bank details (only provide bank account details where a Bacs payment can be accepted) including:
- bank account number
- sort code
- name on the account
- your address linked to your bank account
How to claim
You must make the claim yourself. Your tax agent or adviser must not claim on your behalf as this will trigger a fraud alert, and you will have to contact HMRC. This will cause a significant delay to you receiving your payment.
You should only claim this grant if your business has been adversely affected by coronavirus and you will have to confirm this to HMRC when making your claim. Do not make a claim based on an adverse effect you think may happen in the future.
You should not claim the grant if you’re a limited company or operating a trade through a trust.
Online services may be slow during busy times. Check if there are any problems with this service.
HMRC will check claims and take appropriate action to withhold or recover payments found to be dishonest or inaccurate. If you know you’ve been overpaid or are not eligible for the grant and do not tell HMRC you may have to pay a penalty.
If you’re unable to claim online you should contact HMRC for help.
Return to your claim
After you've claimed
HMRC will check your claim and pay your grant into your bank account in the next 6 working days. HMRC will send an email when your payment is on its way.
If your business recovers after you've claimed, your eligibility will not be affected. You must keep evidence to confirm your business was adversely affected at the time you made your claim.
If you think you've been overpaid, or are not eligible for the grant
You'll need to tell HMRC, but do not contact them yet as they will update this page soon with how you can do this.
If you know you've been overpaid or are not eligible for the grant, and do not tell HMRC you may have to pay a penalty.
If you think the grant amount is too low
HMRC has used the information you or your tax agent or adviser sent them on your Self Assessment tax returns to work out your grant amount.
If you think the grant amount is too low, you should check how much you’ll get or contact your tax agent or adviser for help.
If you still think the grant amount is too low, you can ask HMRC to review your grant amount. You or your agent will need:
- your grant claim reference
- your National Insurance number
- the Unique Taxpayer Reference you used on your claim
- details about why you think the grant amount is wrong
- the Government Gateway user ID you used to make a claim
If you're a tax agent or adviser asking for a review on your client’s behalf, you must use your own Government Gateway user ID.
You may also need the figures HMRC gave you in the grant calculation when you made your claim.
Record keeping and reporting
You must keep a copy of all records in line with normal self-employment record keeping requirements, including:
- the amount claimed
- the claim reference number
You should also keep any evidence that your business has been adversely affected by coronavirus such as:
- business accounts showing a reduction in turnover
- confirmation of any coronavirus-related business loans you have received
- dates your business had to close due to lockdown restrictions
- dates you or your staff were unable to work due to coronavirus symptoms, shielding or caring responsibilities due to school closures
You will need to report the grant:
- on your Self Assessment tax return for tax year 2020 to 2021
- as self-employed income any Universal Credit claims
- as self-employed income as changes to your tax credits claims
The grant should be treated as income received on the day it’s paid for any Universal Credit claims or tax credit changes.
The grant does not need to be repaid but will be subject to Income Tax and self-employed National Insurance from the day you receive it.
You should first check the other support available to you.
HMRC are receiving very high numbers of calls. Contacting HMRC unnecessarily puts their essential public services at risk during these challenging times. But you can contact HMRC if you cannot get the help you need online.
First published 26 March 2020