Self-Employment Income Support Scheme
Self-Employment Income Support Scheme

The following Employment practice note provides comprehensive and up to date legal information covering:

  • Self-Employment Income Support Scheme
  • Key elements of the SEISS and extensions to the SEISS
  • Criteria for claiming a fourth SEISS payment (SEISS 4)
  • Online eligibility checker tool
  • Qualifying individuals
  • Requirement that business must have been impacted by reduced demand or be unable to trade due to coronavirus
  • Impacted by reduced demand
  • Previously trading but temporarily unable to do so
  • Reasonable belief that there will be a significant reduction in trading profits
  • Examples of reduced activity, capacity or demand or unable to trade
  • More...

Self-Employment Income Support Scheme

This Practice Note considers the Self-Employment Income Support Scheme (SEISS) under which self-employed individuals and members of partnerships who have been adversely impacted by the coronavirus (COVID-19) pandemic can claim a grant from HMRC. The SEISS was announced by the government on 26 March 2020, and the online application service for the first grant payment (SEISS 1) was available from 13 May–13 July 2020. The SEISS has subsequently been extended three times:

  1. on 29 May 2020 it was announced that the SEISS would be extended (first SEISS extension) to make provision for a second grant payment (SEISS 2). Applications for SEISS 2 were open from 17 August–19 October 2020

  2. on 24 September 2020 the government announced a further extension to the SEISS (second SEISS extension). The second SEISS extension provided for two taxable grant payments, the first of which covered the period 1 November 2020–29 January 2021 (SEISS 3), and the second, the period 1 February–30 April 2021 (SEISS 4). Applications for SEISS 3 opened on 29 November 2020 and closed on 29 January 2021, while applications for SEISS 4 are open from 21 April–1 June 2021

  3. on 3 March 2021, delivering the Spring Budget, the Chancellor of the Exchequer, Rishi Sunak, confirmed that the SEISS would be extended for a final time (third SEISS extension). While full details are not

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