COVID-19: New HMRC guidance on SEISS eligibility

Lubbock Fine, 16 June 2020

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On 12 June 2020, HMRC provided new guidance on eligibility criteria for the Self-Employment Income Support Scheme (SEISS).

Through the Scheme, self-employed individuals can claim a taxable grant if their income has been impacted by the coronavirus pandemic.

The Scheme was recently extended to provide a second and final grant, available to claim in August 2020.

Previous update: Self-employed to receive second grant from the Government

What was confirmed in the SEISS update?

  • In order to claim the SEISS second grant, you must demonstrate that your business has been “adversely affected” by COVID-19 on or after 14 July 2020. This is in addition to meeting all other criteria.
  • You may claim for the second grant, even if you did not claim for the first. Note if you have not claimed for the first grant, you must do so by 13 July 2020.
  • Those who can return to work as normal in June are not eligible for the second grant.
  • In addition, HMRC also provided new examples of “adversely affected” criteria for both grants.

 Where can I find the full guidance?

The Government’s updated SEISS guidance can be found here.

How can we help?

If you are looking for further advice on accessing the self employment grants, please get in touch with Matthew Spencer or your usual Lubbock Fine contact.

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