If you're self-employed or a member of a partnership and have been adversely affected by coronavirus (COVID-19) find out if you can use this scheme to claim a grant.
The scheme will allow you to claim a taxable grant of 80% of your average monthly trading profits, paid out in a single instalment covering 3 months, and capped at £7,500 altogether. This is a temporary scheme, but it may be extended.
If you receive the grant you can continue to work, start a new trade or take on other employment including voluntary work, or duties as an armed forces reservist.
The grant does not need to be repaid but will be subject to Income Tax and self-employed National Insurance.
There is other support available if you’re not eligible for the grant.
HMRC will work out if you’re eligible and how much grant you may get. But you can follow these steps to help you understand how we will do this and what you can do now.
Who can claim
You can claim if you’re a self-employed individual or a member of a partnership and all of the following apply:
you traded in the tax year 2018 to 2019 and submitted your Self Assessment tax return on or before 23 April 2020 for that year
you traded in the tax year 2019 to 2020
you intend to continue to trade in the tax year 2020 to 2021
you carry on a trade which has been adversely affected by coronavirus
Your business could be adversely affected by coronavirus if, for example:
you’re unable to work because you:
are on sick leave because of coronavirus
have caring responsibilities because of coronavirus
you’ve had to scale down or temporarily stop trading because:
your supply chain has been interrupted
you have fewer or no customers or clients
your staff are unable to come in to work
You should not claim the grant if you’re a limited company or operating a trade through a trust.
To work out your eligibility we 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, we will then look at the tax years 2016 to 2017, 2017 to 2018, and 2018 to 2019.
Find out how we will work out your eligibility including if we have to use other years.
Grants under the Self-Employment Income Support Scheme are not counted as ‘access to public funds’, and you can claim the grant on all categories of work visa.
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.
Check if you’re eligible to claim
You can check online to find out if you’re eligible to make a claim. Your tax agent or adviser can also check your eligibility on your behalf.
You’ll need your:
Self Assessment Unique Taxpayer Reference (UTR) number - if you do not have this find out how to get your lost UTR number
National Insurance number - if you do not have this find out how to get your lost National Insurance number