If you're self-employed or a member of a partnership and have been impacted by coronavirus (COVID-19) find out if you can use this scheme to claim a grant.
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’ll need to confirm that you meet other eligibility criteria when you make your claim.
You should make your claim on or after the personal claim date HMRC has given you. Who can claim
Find out if you’re able to claim for a Self-Employment Income Support Scheme (SEISS) grant by checking that you meet all criteria in stages 1, 2 and 3.
Stage 1: Your trading status and when you must have traded
You must be a self-employed individual or a member of a partnership.
You must also have traded in both tax years:
2019 to 2020
2020 to 2021
You cannot claim the grant if you trade through a limited company or a trust.
Stage 2: Tax returns and trading profits
You must have:
submitted your 2019 to 2020 tax return on or before 2 March 2021
trading profits of no more than £50,000
trading profits at least equal to your non-trading income
Non-trading income is any money that you make outside of your business. For example, if you also have a part-time job or pension.
If you’re not eligible based on the trading profits in your 2019 to 2020 return, we’ll look back at previous years.
HMRC will already have contacted you if you’re eligible for the grant based on your tax returns.
Find out more about how HMRC works out trading profits and non-trading income.
Stage 3: Deciding if you can claim
When you make your claim you must tell us that you:
intend to keep trading in 2021 to 2022
reasonably believe there will be a significant reduction in your trading profits due to the impact of COVID-19 between 1 May 2021 and 30 September 2021
If you think your business has been impacted by COVID-19, find out how to decide if you can make a claim.
How different circumstances affect the scheme
There are some circumstances that you should take into account, such as:
your return is late, amended or under enquiry
you’re a member of a partnership
you had a new child
you have loans covered by the loan charge provisions
you claim averaging relief
you’re a military reservist
you’re non-resident or chose the remittance basis
If you claim Maternity Allowance this will not affect your eligibility for the grant. Find out more information on how your circumstances affect your eligibility.
Get ready to claim
The fifth grant is different from previous grants. In most cases, when making your claim you’ll need to tell us about your business turnover so we can work out your grant amount.
Turnover includes the takings, fees, sales or money earned or received by your business.
To make your claim, you’ll need to have 2 different turnover figures. You’ll need to work out your turnover for:
April 2020 to April 2021