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Claim a grant through the coronavirus (COVID-19) Self-employment Income Support Scheme


Use this scheme if you're self-employed or a member of a partnership in the UK and have lost income due to coronavirus (COVID-19).

The Self-employment Income Support Scheme will allow you to claim a taxable grant worth 80% of your trading profits up to a maximum of £2,500 a month. It will be available for 3 months but may be extended.

The grant will be subject to Income Tax and National Insurance contributions but does not need to be repaid.

You will need to confirm to HMRC that your business has been adversely affected by coronavirus. HMRC will determine eligibility by using a risk-based approach.

If you receive the grant you can continue to work or take on other employment including voluntary work.


You may make a claim if you

  • Are self-employed

  • Are a member of a partnership in the UK

  • Have submitted your Self Assessment tax return for the tax year 2018-2019 by 23 April, 2020

  • Traded in the tax year 2019-2020

  • Are trading - or would be - when you apply

  • Intend to continue to trade in the tax year 2020-2021

  • Have lost trading profits due to coronavirus

Your trading profits must also be

  • No more than £50,000 and more than half of your total income for either the tax year 2018-2019

OR

  • The combined average of the each of the tax years from 2016-2019.


If you have not submitted Self Assessment tax returns for all 3 years find out how we will determine your eligibility.

If you have not submitted your Self Assessment tax return for the tax year 2018-2019 by 23 April, 2020, you will not be able to file a claim for this scheme.


Who is eligible?

HMRC will use data on the 2018 to 2019 tax returns already submitted to identify those eligible.

HRMC will not take into account any changes made to returns after 26 March 2020, when determining your eligibility.

Find out how HMRC determines your total income and trading profits for the Self-employment Income Support Scheme.


If you have loans covered by the loan charge


If you’re self-employed and have received payment for work or services in the form of a loan or other form of credit covered by the loan charge, you may be able to claim the grant.

Your eligibility and average trading profits will be based on either:

  • The combined average of the each of the tax years from 2016-2019.

OR

  • The tax year 2017-2018 if you were not self-employed in the tax year 2016-2017


If you’re a farmer claiming farmers’ averaging relief


If you’re a self-employed farmer claiming farmers’ averaging relief HMRC will use the amount of profit before the impact of the averaging claims to determine

  • If you are eligible for the grant

  • How much you are eligible to receive

How much will you receive?


You’ll get a taxable grant based on your average trading profit over the three tax years:

  • 2016-2017

  • 2017-2018

  • 2018-2019

This is determined by adding the total trading profits for each tax year and dividing the total by three.

If you have not submitted Self Assessment tax returns for all 3 years

We will determine your average trading profit based on continuous periods of self-employment, which will be either:

  • The tax years 2017-2018 and 2018-2019

OR

  • The tax year 2018 to 2019 only, even if you were self-employed in the tax year 2016 to 2017

The grant will be 80% of your average trading profit, divided by 12.

A maximum of £2,500 a month will be distributed.

HRMC will deposit the grant directly into your bank account in a single instalment.


How to claim


You cannot make a claim yet.

HMRC will aim to contact you in May of 2020 if you’re eligible for the scheme and invite you to claim using the GOV.UK online service.

If you’re unable to claim online, an alternative way to claim will be available. We will update this page with more information soon.

This page will also be updated with the steps you can take to make it easier to claim using the GOV.UK online service.

You do not need to contact HMRC, as this will only delay the urgent work being undertaken to introduce the scheme.

You will only be able to claim using the GOV.UK online service. Do not trust texts, calls or emails that claim to be from HMRC, offer financial help or a tax refund by asking you to click on a link or to give personal information.


After you’ve claimed


Once HMRC has received your claim and your grant is approved, we will contact you with your amount that has been granted and the payment details.


Other help you can get


You may make a claim for Universal Credit.

If awarded the Self-employment Income Support Scheme, you should record the grant as part of your self-employment income when making a claim for Universal Credit.

This will not affect Universal Credit claims for earlier periods.

If you have other employment as a director or employee paid through PAYE your employer may be able to get support using the Job Retention Scheme.

The government is also providing the following help for the self-employed:


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