Guidance on Self-employment Income Support Scheme

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Last updated: 4 May 2020, 11:00

Information on how to apply for the Self-employment Income Support Scheme (SEISS), including information on the pre-application phase, the eligibility checker and disputes.

What you need to know

Who can claim: Self employed individuals or a member of a partnership (as long as certain conditions are met, see below).

How much can be claimed: 80% of your trading profits up to a maximum of £2,500 a month.

How long does the scheme run: Three months, but it may be extended.

When will grants be issued: From 25 May.

Eligibility criteria

You can claim if you’re a self-employed individual or a member of a partnership and you:

  • have submitted your Self Assessment tax return for the tax year 2018 to 2019;
  • traded in the tax year 2019 to 2020;
  • are trading when you apply, or would be except for coronavirus;
  • intend to continue to trade in the tax year 2020 to 2021;
  • have lost trading profits due to coronavirus.

You will need to confirm to HMRC that your business has been adversely affected by coronavirus. HMRC will as usual use a risk based approach to compliance.

Your trading profits must also be no more than £50,000 and more than half of your total income for either:

  • the tax year 2018 to 2019; or
  • the average of the tax years 2016 to 2017, 2017 to 2018, and 2018 to 2019.

How to apply

From 4 May HMRC is getting in touch with those self-employed individuals it believes are entitled to claim for a SEISS grant.

However, HMRC will not necessarily know whether the taxpayer meets the conditions of the scheme and an eligibility checker has been provided to help taxpayers to confirm whether they are eligible.

The SEISS application portal will open to taxpayers on a staged basis between 13 and 18 May, with the portal opening on different days for different taxpayers. Taxpayers then log in to their government gateway account (or select the option to create an account) to complete the application process.

HMRC will check the claim and expects to make payments from 25 May 2020 within six working days of the application being submitted.

Read a detailed break down of the SEISS application process, including the pre-application stage, disputes and the role of agents.


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