SEISS

Self-Employment Income Support Scheme (SEISS) update

HMRC has released guidance entitled “Check if you need to change your Self Assessment return for SEISS”:

You need to check your Self Assessment return if you have:

• already submitted your 2020 to 2021 Self Assessment tax return online
• claimed an SEISS grant before 6 April 2021

HMRC may have made an adjustment to your return if:

• the amount of the SEISS payments entered in the SEISS box does not match HMRC records
• there was no SEISS amount entered
• you did not submit a Self-Employment or partnership page (SA103 or SA104) and received SEISS payments

Payments from the first, second and third SEISS grants (received on or before 5 April 2021) should have been included on your 2020 to 2021 return in the box for Self-Employment Income Support Scheme grants. These can be found:

• on page 2 of the ‘other tax adjustments’ section, within the Self-Employment (full) page (SA103F) – this is Box 70.1 on the paper return
• in the ‘other tax adjustments’ section of the Self-Employment (short) page (SA103S) – this is Box 27.1 on the paper return
• on page 2 of the ‘trading or professional profits’ section of the partnership page (SA104) – this is Box 9.1 on the paper return
• at section 3.10A of the SA200 tax return

HMRC are correcting returns where SEISS grants have been reported incorrectly.

If HMRC have corrected your return, you must check whether you used the correct boxes or not.

Please contact us if you need help in completing your Self Assessment return.

Self-Employment Income Support Scheme Update

The online service for the fifth grant is now available.

Within the past week, HMRC has contacted every taxpayer who may be eligible for the fifth grant, to tell them their personal claim date.

Taxpayers can claim from this date up until the claims service closes on 30 September 2021.

Claims made before the taxpayer’s personal claim date will not be processed.

HMRC has phased the claim dates once again to ensure the system is fast and easy to use for everyone on their given date, and that telephone support continues to be available for those who need it most.

You can claim the fifth grant if you think that your business profit will be impacted by Coronavirus (COVID-19) between 1 May 2021 and 30 September 2021. You will need to confirm that you meet other eligibility criteria when you make your claim.

Check if you are eligible to claim the fifth SEISS grant here.

Please click here to access the claims portal to make your claim.

HMRC publish details of the Fifth SEISS grant claim

Full details of the fifth Self-Employed Income Support Scheme (SEISS) grant, including a new turnover test which determines the level of the grant, were published by HMRC on 6th July.

Although the eligibility for the fifth grant is the same as the fourth grant, the amount of the fifth grant will be determined by how much the turnover of the business(es) have reduced compared to the turnover in the reference year. Check if you can claim a grant through the Self-Employment Income Support Scheme here.

The fifth grant is 80% of three months’ average trading profits capped at £7,500 for those whose turnover has reduced by 30% or more. Those with a turnover reduction of less than 30% will receive a grant based on 30% of three months’ average trading profits, capped at £2,850.

We have been waiting for the precise rules for determining turnover, but HMRC guidance provides more questions than answers and further clarification is still required. Work out your turnover so you can claim the fifth SEISS grant here.

The turnover figure required is for a 12-month period starting on any date between 1 and 6 April 2020. Those who prepare accounts on a tax year basis will be able to use the same figure that will appear on the 2020/21 tax return.

That turnover figure is then compared to the turnover in the “reference period” which for most individuals will be the turnover figure from their 2019/20 tax return. There is an option to use 2018/19 if 2019/20 was not a normal year for the business.

The turnover figure will be the sum of all of the taxpayer’s businesses but should exclude coronavirus support payments (for example previous SEISS grants, eat out to help out payments and local authority grants).

Please contact us if you need help with making the claim.

Self-Employment Income Support Scheme fifth grant

Claims for the fourth SEISS grant have now closed. The last date for making a claim for the fourth grant was 1 June 2021.

A fifth grant covering May 2021 to September 2021 will be open to claims from late July 2021. The grant is taxable and will be paid out in a single instalment. Guidance for claiming the grant will be available by the end of June 2021.

How the fifth grant is different

The amount of the fifth grant will be determined by how much your turnover has been reduced in the year April 2020 to April 2021.

HMRC will provide more information and support by the end of June 2021 to help you work out how your turnover was affected.

How much you’ll get

Turnover reduction	How much you’ll get	Maximum grant
30% or more	80% of 3 months’ average trading profits	£7,500
less than 30%	30% of 3 months’ average trading profits	£2,850

Find out more about the fifth SEISS grant here.

Penalties for overclaimed SEISS grants

Claims for the fourth Self Employed Income Support Scheme (SEISS) can now be made and must be claimed by 1 June 2021. At the same time, HMRC have issued updated details of penalties that may be imposed on those that have previously claimed too much.

If you have overclaimed a SEISS grant and have not repaid it, you need to notify HMRC within the notification period. The notification period ends on the latest of:

• 20 October 2020
• 90 days after you receive the SEISS grant you’re not entitled to

HMRC may charge you a penalty if you do not tell them within the notification period that you’re chargeable to Income Tax on an overclaimed SEISS grant.

When deciding the amount of any penalty, HMRC take account of whether you knew you were entitled to the SEISS grant:

• when you received it
• when it became repayable or chargeable to tax because your circumstances changed

If you knew you were not entitled to your grant and did not tell HMRC within the notification period, the law treats your failure as deliberate and concealed. This means HMRC can charge a penalty of up to 100% on the amount of the SEISS grant that you were not entitled to receive or keep. The penalty can be mitigated if the taxpayer assists HMRC in establishing the facts.

If you did not know you were not entitled to your grant when you received it, HMRC will only charge you a penalty if you have not repaid the grant by 31 January 2022. For further information please click here.

Self-Employment Income Support Scheme fourth grant is now available

The online service for the fourth grant is now available. The Self-Employed Income Support Scheme (SEISS) has been extended to September 2021 and details of claims for the fourth grant have now been released. This fourth grant covers February, March and April 2021. There will then be a fifth grant covering May to September 2021.

You must make your claim for the fourth grant on or before 1 June 2021. Before you claim, you must make sure you meet all the eligibility criteria.

Further details of how to claim the fourth grant can be found here.

Conditions for the fifth grant will be linked to a reduction in business turnover. Self-employed individuals whose turnover has fallen by 30% or more will continue to receive the full grant worth 80% of three months’ average trading profits, capped at £7,500. People whose turnover has fallen by less than 30% will receive a 30% grant, capped at £2,850.

We are still awaiting further details of the fifth grant calculation and will update the hub when we have further information.

Self-Employment Income Support Scheme Payments – Updates to Tax Charges When a Person is No Longer Eligible

Under current legislation a payment can be recovered by a tax charge if an individual claims a Self-Employment Income Support Scheme (SEISS) grant to which they are not entitled.

This measure allows HMRC to recover grants where an individual is no longer eligible for the grant following a change in circumstances and aligns SEISS and the Coronavirus Job Retention Scheme.

It also extends the Treasury’s regulation making powers in relation to charges if a person is not entitled to a Coronavirus (COVID-19) support payment to bring the SEISS within scope of those powers.

This tax information and impact note is about the tax charge arising when a person is ineligible for a Self-Employment Income Support Scheme grant previously claimed.

Who is likely to be affected?

Self-employed individuals and individual members of a partnership who have received a payment from the Self-Employment Income Support Scheme (SEISS) but subsequently stop being entitled to that payment.

General description of the measure

Current legislation enables HMRC to reclaim overpaid SEISS grants where the claimant did not meet the eligibility criteria at the time of claim. This measure makes changes to the time and circumstances when a 100% tax charge may arise in relation to SEISS payments. It enables HMRC to recover grants where an individual was entitled to the grant at the time of claim but subsequently ceases to be entitled to all or part of the grant. It also extends the Treasury’s regulation making powers in relation to charges if a person is not entitled to a Coronavirus support payment, to bring the SEISS within scope of the legislation.

Policy objective

In response to COVID-19, the government set up several schemes to support businesses and individuals, including the SEISS. This measure is consistent with the commitment to tackle fraud and abuse of COVID-19 schemes.

This measure will apply to SEISS payments made on or after 6 April 2021.

Current law

Relevant provisions are at section 106 and Schedule 16 Finance Act 2020. Under paragraph 8 of Schedule 16, an individual is liable to a charge if they are not entitled to COVID-19 support payments in accordance with the scheme under which the payment was made.

Proposed revisions

Provisions will be introduced in the Finance Bill 2021 to amend s106(3) and paragraph 8 Schedule 16 Finance Act 2020.

Section 106(3) Finance Act 2020 will be extended so that the Treasury may make regulations about the application of (including provision modifying) Schedule 16 to SEISS Paragraph 8 of Schedule 16 will be amended so that where a recipient of a SEISS grant stops being entitled to keep all or part of the grant due to a change in circumstances, a tax charge equivalent to the amount of the grant to be recovered, can be applied.

Self-Employed Income Support Grants Extended

With the UK having been adversely affected by the Coronavirus (COVID-19) pandemic, Chancellor Rishi Sunak presented the 2021 Budget against a backdrop of ongoing economic hardship. We’ve summarised the key points relating to the Self-Employed Income Support Scheme.

In line with the further extension of the CJRS furlough scheme for employees the chancellor has also set out further support for the self-employed. We had been waiting for the details of the calculation of the fourth SEISS grant covering the period to 30 April and we now know that the support will continue to be 80% of average profits for the reference period capped at £2,500 a month and can be claimed from late April. There will then be a fifth SEISS grant covering the 5 months to 30 September.

The chancellor has also bowed to pressure to extend the scheme to include certain traders who were previously excluded. Thus, those who commenced self-employment in 2019/20 will now be included provided they had submitted their 2019/20 tax return by 2 March 2021. This is potentially a further 600,000 traders.

Conditions for the fifth grant will be linked to a reduction in business turnover. Self-employed individuals whose turnover has fallen by 30% or more will continue to receive the full grant worth 80% of three months’ average trading profits, capped at £2,500 a month. Those whose turnover has fallen by less than 30% will receive a 30% grant, capped at £950 a month. We are awaiting further details of this fifth grant.

For more information on the extension to the scheme and the support available please click here.

Our summary of the Chancellor’s 2021 Budget is now available below.

SEISS 3 claims are now open

From 30 November 2020, taxpayers can apply for the third Self-employment Income Support Scheme (SEISS) grant. The portal opens in phases over the week.

The third grant is calculated as 80% of the average of three months of trading profits, up to a maximum of £7,500. Subject to eligibility, the third grant can be claimed even if previous grants were not. You must make your claim on or before 29 January 2021. To make a claim for the third grant your business must have been impacted by Coronavirus on or after 1 November 2020.

For further details on who can claim, what you will need to make a claim and how to claim the third SEISS grant please click here.

The conditions for, and the amount of, the fourth grant have not yet been announced. The fourth grant will not be available until after the filing deadline for 2019/20 self assessment tax returns, which opens up the possibility that the fourth grant may be available to those that started to trade in 2019/20 and the calculations may include income reported for that year.

The government has yet to announce a decision, but to avoid the risk of not qualifying for the fourth grant because the return has not been filed, it is important to ensure 2019/20 tax returns are filed by 31 January 2021.

How your trading conditions affect your eligibility for the Self-Employment Income Support Scheme

HMRC has issued guidance on the third SEISS grant and specifically how trading conditions affect eligibility.

To be able to claim for the third grant, 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: -

• intend to continue to trade
• reasonably believe there will be a significant reduction in your trading profits due to reduced demand or your inability to trade

You must also meet all other eligibility criteria to make a claim.

HMRC states that it expects SEISS claimants to make an honest assessment about whether they reasonably believe their businesses will have a significant reduction in profits.

Please talk to us about making a SEISS claim, we can work through your figures and make an accurate estimate of what you should expect.

Further information on the latest guidance issued by HMRC, including useful examples, can be found here.

Tell HMRC if you’ve stopped trading and review your eligibility for the Self-Employment Income Support Scheme

If you received an email from HMRC, asking you to confirm if you’ve stopped trading, use this form so they can check if you were eligible for the grant.

You must complete the form on or before the 20 November 2020 to confirm whether or not you were eligible for the grant. You will not be able to make a further claim if you do not do this.

Once you complete the form, any further claim may still be delayed.

Penalties for not telling HMRC about Coronavirus (COVID-19) support scheme overpayments

If you've received a SEISS grant but were not eligible or you've been overpaid, read the new guidance to find out about penalties you may have to pay if you do not tell HRMC.

Government increases self-employed support

HMRC recently announced an extension of the Self-Employment Income Support Scheme to support self-employed individuals who are experiencing reduced demand or cannot trade due to the effect of Coronavirus. They then doubled the support from 40% to 80% of trading profits for November, which increased the overall level of the grant to 55% of trading profits.

On 5 November, the Government announced that they are increasing the overall level of the grant to 80% of trading profits covering November to January for all parts of the UK. This provides equivalent support to the self-employed as provided to employees through the government contribution in the CJRS. It is calculated based on 80% of 3 months’ average trading profits, paid out in a single instalment and capped at £7,500.

This is £7.3 billion of support to the self-employed through November to January alone, with a further grant to follow covering February to April. This comes on top of £13.7 billion of support for self-employed people so far, one of the most comprehensive and generous support packages for the self-employed anywhere in the world.

HMRC will pay this more generous grant sooner than planned and in good time for Christmas – the window for claiming a grant will open on 30 November, two weeks earlier than previously announced.

The Government has already announced that there will be a fourth SEISS grant covering February to April. The Government will set out further details, including the level, of the fourth grant in due course.

Update on Government financial supports

Government increases support for self-employed across the UK

It was announced on the 2 November that the government is increasing its support to the self-employed over the coming months and ensuring people get paid faster than previously planned.

To reflect the recent changes to the furlough scheme, the UK-wide Self-Employment Income Support Scheme (SEISS) will be made more generous – with self-employed individuals receiving 80% of their average trading profits for November.

To ensure those who need support get it as soon as possible, payments will also be made more quickly with the claims window being brought forward from 14 December to 30 November.

As SEISS grants are calculated over three months, the uplift for November to 80 percent, along with the 40 percent level of trading profits for December and January, increases the total level of the third grant to 55 percent of trading profits. The maximum grant will increase to £5,160.

To be eligible for the Grant Extension self-employed individuals, including members of partnerships, must:

• have been previously eligible for the Self-Employment Income Support Scheme first and second grant (although they do not have to have claimed the previous grants)
• declare that they intend to continue to trade and either:
  • are currently actively trading but are impacted by reduced demand due to Coronavirus
  • were previously trading but are temporarily unable to do so due to Coronavirus

Further details can be found here.

Plan for Jobs: Chancellor increases financial support for businesses and workers

On 22 October the government announced it will significantly increase the generosity and reach of its winter support schemes to ensure livelihoods and jobs across the UK continue to be protected in the difficult months to come, supporting jobs and helping to contain the virus.

Self-Employment Income Support Scheme Grant Extension

The level of the third SEISS grant will be based on 40% of average trading profits, rather than the previously announced 20%, and will be capped at £3,750. The level of the fourth grant is to be kept under review and announced in due course. The grants are taxable income and also subject to National Insurance contributions.

Businesses temporarily unable to trade due to Coronavirus were to be excluded from claiming the third and fourth grants but will now be eligible.

To be eligible for the Grant Extension self-employed individuals, including members of partnerships, must:

• have been previously eligible for the Self-Employment Income Support Scheme first and second grant (although they do not have to have claimed the previous grants)
• declare that they intend to continue to trade and either:
  • are currently actively trading but are impacted by reduced demand due to Coronavirus
  • were previously trading but are temporarily unable to do so due to Coronavirus

HMRC will provide full details about claiming and applications in guidance on GOV.UK in due course.

Tell HMRC if you’ve stopped trading and review your eligibility for the SEISS

If you claimed a grant on the Self-Employment Income Support Scheme you’ll need to confirm with HMRC whether or not you’ve stopped trading. If you have stopped trading and permanently closed your business, HMRC will need to check if you were eligible for your grant. If you were not, they will contact you to arrange for you to pay it back.

If you have not stopped trading and not closed your business, you still need to tell HMRC. They may contact you to ask for evidence to prove you’re still trading.

When you must tell HMRC

This depends on the date you received your grant, so if you received the grant:

• before 22 July 2020 you must tell HMRC on or before 20 November 2020
• on or after 22 July 2020 you must tell HMRC within 90 days of receiving the grant

If you do not tell them by these dates, you may have to pay a penalty.

HMRC will contact you within 60 days to tell you how to either:

• pay any amount due
• provide information they need

Further details and a link to the form can be found here.

Extension of the Self-Employment Income Support Scheme

The existing self-employed grant (SEISS) will also be extended on the same basis as the job support scheme.

An initial taxable grant will be provided to those who are currently eligible for SEISS and are continuing to actively trade but face reduced demand due to Coronavirus.

The initial lump sum will cover three months’ worth of profits for the period from November to the end of January next year. This is worth 20% of average monthly profits, up to a total of £1,875.

An additional second grant, which may be adjusted to respond to changing circumstances, will be available for self-employed individuals to cover the period from February 2021 to the end of April.

Further details can be found here.

Self-Employment Income Support Scheme - If you think you were not eligible for the grant or have been overpaid

Payments under the Self-Employment Income Support Scheme (SEISS) are grants, not loans, so are not necessarily repayable. However, if you think you were not eligible for the grant or have been overpaid you should tell HMRC.

You must tell HMRC if when you made the claim you:

received more than HMRC said you were entitled to

and / or

were not eligible for the grant, for example:

• your business was not adversely affected by Coronavirus (for claims under the first round of the SEISS, this was the period up to and including 13 July 2020. For the second round of SEISS, it is the period on or after 14 July 2020)
• you did not trade in the tax year 2019 to 2020
• you did not intend to continue to trade in the tax year 2020 to 2021
• you have incorporated your business since 5 April 2019

It is necessary to pay back the grant even if the claim was made due to an inadvertent error, or innocent misunderstanding of the rules.

You can also tell HMRC if you want to voluntarily pay back some or all of the grant you received. You can do this at any time. This may apply if the business was adversely affected at the time of the claim but later recovered so that, overall, annual profits are the same or higher than previous years. You are not required to make a repayment but may choose to volunteer repayment of some or all of the grant.

When you must tell HMRC depends on the date you received your grant

If you received the grant:

• before 22 July 2020 you must tell HMRC on or before 20 October 2020
• on or after 22 July 2020 you must tell HMRC within 90 days of receiving the grant

If you do not you may have to pay a penalty.

Find out more here about when you may have to pay a penalty and other information, including:

• how HMRC decides how much the penalty will be, which could be up to 100% of the grant amount
• when you will not have to pay a penalty
• how to appeal against a penalty

What you will need to notify HMRC of an overpayment

• your Government Gateway user ID and password that you used when you made your claim
• your grant claim reference - you’ll find this in the online service or on your copy of the grant claim
• your Self Assessment Unique Taxpayer Reference (UTR) number - if you do not have this find out how to get your lost UTR

Please click here to notify HMRC of the overpayment.

What happens next

When you’ve completed the form, you will be given bank details to pay back the grant. You should print or save this page so you can make the payment.

HMRC will only contact you if they need more details or if there is a problem with your payment.

If you have any questions or are concerned about whether you were eligible or may have been overpaid by HMRC please contact us.

Self-Employment Income Support Scheme – the service to claim the second grant is now open

If you're self-employed or a member of a partnership and your business has been adversely affected by Coronavirus (COVID-19), on or after 14 July 2020, use this scheme if you're eligible to claim the grant. You must make your claim for the second grant on or before 19 October 2020. Claims for the first grant are now closed.

Who can claim

You can make a claim even if you did not make a claim for the first grant if your business has been adversely affected on or after 14 July 2020.

You must also meet all other eligibility criteria.

You should not claim the grant if you’re a limited company or operating a trade through a trust.

What you will need

You will need your:

• Self Assessment Unique Taxpayer Reference (UTR) – if you do not have this find out how to get your lost UTR
• National Insurance number – if you do not have this find out how to get your lost National Insurance number
• Government Gateway user ID and password – if you do not have a user ID, you can create one when you make your claim
• 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

You must make the claim yourself. You must not ask a tax agent or adviser to claim on your behalf as this will trigger a fraud alert, which will delay your payment.

Please click here for further information or click here to start your claim.

Summer Economic Update

On 8th July, the Chancellor Rishi Sunak made a speech entitled “Summer Economic Update” where he unveiled further Government supports and he unveiled the Government’s plan for jobs which he described as the “Second phase in the Government’s economic response to the crisis.” 

Please see our July e-news for the highlights on the following announcements:

• Coronavirus Job Retention Scheme (CJRS) and Job Retention Bonus
• Kickstart Scheme and Measures to Help People Find Work
• Value Added Tax Reduced Rate for Hospitality and Tourism Sectors
• Eat Out To Help Out Scheme
• Stamp Duty Land Tax Holiday
• Residential Rates on Purchases from 8 July 2020 to 31 March 2021

Economic Update

Today the Chancellor, Rishi Sunak, set out plans for the next stage of our economic recovery. Important announcements:

• Companies will receive a £1,000 bonus for each furloughed employee who is still employed as of 31 January 2021. 
• From today until 31 March 2021, buyers will pay no Stamp Duty on the first £500k when they move home. Nearly 9 out of 10 people getting on or moving up the property ladder will pay no Stamp Duty at all.
• The Government will cut the rate of VAT applied on tourism and hospitality related activities from 20% to 5% for six months.

More information on all the Chancellors announcements can be found here.

Chancellor Extends Self-Employment Support Scheme

The government’s Self-Employment Income Support Scheme (SEISS) will be extended with those eligible able to claim a second and final grant capped at £6,570. This will give more security to individuals whose livelihoods are adversely affected by Coronavirus in the coming months. You do not need to have claimed the first grant to receive the second grant, for example, if your business has only recently been affected by Coronavirus.

• Individuals can continue to apply for the first SEISS grant until 13 July. Under the first grant, eligible individuals can claim a taxable grant worth 80% of their average monthly trading profits, paid out in a single instalment covering three months’ worth of profits, and capped at £7,500 in total. Those eligible have the money paid into their bank account within six working days of completing a claim.

• Applications for the second grant will open in August. Individuals will be able to claim a second taxable grant worth 70% of their average monthly trading profits, paid out in a single instalment covering three months’ worth of profits, and capped at £6,570 in total.
• The eligibility criteria are the same for both grants, and individuals will need to confirm that their business has been adversely affected by Coronavirus. An individual does not need to have claimed the first grant to receive the second grant: for example, they may only have been adversely affected by COVID-19 in this later phase.

Further guidance on the second grant will be published on Friday 12 June and we will keep you up to date with the details when we know them. See more details here.

No announcement or Grant was made at the daily press conference regarding Company Directors and those who became self-employed after April 2019.

Claim a grant through the Self-Employment Income Support Scheme (SEISS)

Please click here to access the SEISS portal for applications. This scheme is available if you’re self-employed or a member of a partnership and have been adversely affected by coronavirus (COVID-19). If you haven’t already, please check if you are eligible to claim a grant by clicking here.

Please note that for a small number of cases, the checker is giving an incorrect not-eligible result. In most cases this as a result of late filing of the 2018/19 Tax Return. HMRC is updating the system and those who may be in this situation should keep trying the checker.

The eligibility checker includes an option to request a review of not-eligible results. The review can be requested by the taxpayer or their agent. HMRC will start to consider review cases later in May, after the bulk of the claims have been made.

The level of grant will be automatically calculated by HMRC, individuals will not need to enter any figures or information about past income. Therefore a review should also be requested if you believe the grant calculated by HMRC to be incorrect, please note that reviews of this nature can only be requested by the individual making the claim, agents are currently unable to make these requests. Clients of Humphrey & Co should speak to their usual contact if they would like calculations checked for them.

Those who are digitally excluded and unable to claim online are expected to be able to make claims by phoning HMRCs SEISS helpline. HMRC recommend that, where possible, the webchat facility be used in preference to phoning, to help manage demand.

Self-Employment Income Support Scheme (SEISS)

Further guidance has now been issued by the Government in respect of the Self-Employment Income Support Scheme (“SEISS”).

HMRC will begin contacting individuals who may be eligible to receive a grant under the SEISS from 4 May. You may, therefore, have already received correspondence from HMRC. Once you have received confirmation from HMRC that you may be eligible to receive a grant you will be entitled to make a claim when the online system opens on 13 May. We understand, however, that HMRC are trying to stagger claim applications so the date you can claim from may be later.

It is important to note that we, as your agent, are unable to make the claim on your behalf.

We will, of course, be happy to assist with any queries you may have when making the claim or in assessing your eligibility for a grant.

What you will need to make a claim

The current guidance suggests that you will require the following:

1. Your Unique Taxpayer Reference (UTR) (can be found on the front on your Tax Return)
2. Your National Insurance Number (can be found on the front of your Tax Return)
3. Your Government Gateway ID and Password
4. Bank account number and sort code for payment

As you will see from point 3, it is important that you have a Government Gateway account setup in order to make the claim application yourself. If you do not already have a Government Gateway account you will need to register for one as soon as possible. To do this, please:

• click on the following link - https://www.tax.service.gov.uk/bas-gateway/sign-in?continue_url=/account&origin=
• click “Continue to your account” at the bottom of the page
• click “Create sign in details” on the next page (underneath the green 'sign in' button)

Eligibility

Ahead of receiving correspondence from HMRC in connection with the SEISS they are also inviting you to check your eligibility for a grant as follows - https://www.tax.service.gov.uk/self-employment-support/enter-unique-taxpayer-reference.

You will be required to enter your UTR and National Insurance Number and will then be prompted to ensure your contact details are correct by logging into your Government Gateway account. This is also a good opportunity to create a new account if you do not already have one. Should you be entitled to claim a grant we understand that it will be paid into your chosen bank account within 6 working days from the date of the claim.

If you have any queries in connection with your eligibility for a grant under the SEISS following the completion of the above online check please do not hesitate to contact us.

Self-Employment Income Support Scheme

To find out how HMRC will work out your income and profits if you’re self-employed or a member of a partnership in the UK and have lost profits due to Coronavirus (COVID-19) click here.

Please note that the online service for accessing this scheme is not yet ready, and that HMRC are planning to contact eligible individuals by mid-May, with payments expected in early June.

If you are a client of Humphrey & Co and require any help with the scheme or would like copies of your last three years Tax Return’s please do get in contact with your usual partner.