How different circumstances affect the Self-Employment Income Support Scheme

If you’re eligible for the second and final grant of the Self-Employment Income Support Scheme, and your business has been adversely affected on or after 14 July 2020, you can make a claim on or before 19 October 2020.

You can claim for the second grant even if you did not make a claim for the first grant.

If you have different circumstances it can affect your eligibility for Self-Employment Income Support Scheme.

If your tax return is late, amended or under enquiry

If you did not submit your Self Assessment tax return for the tax year 2018 to 2019 on or before 23 April 2020 you will not be able to claim. Claims based on late returns submitted between 26 March 2020 and 23 April 2020 will be subject to additional anti-fraud checks by HMRC.

When working out your eligibility or amount of the grant, HMRC will not take into account Self Assessment tax returns for the tax years 2016 to 2017 or 2017 to 2018 if they are submitted after 23 April 2020.

When working out your eligibility or amount of the grant we will not take into account any changes made to submitted returns after 6 pm on 26 March 2020.

We will also only use the information in your original return if your tax return:

• is under enquiry
• has been the subject of a contract settlement

If you’re a member of a partnership

Each partner in your partnership will need to make a claim based on their own circumstances.

We will work out your eligibility based on your share of the partnership’s trading profits.

If the partnership rules require the grant to be paid into the partnership pot, the partnership should give the full grant back to you. This should be treated as the partnership’s income in the same way as any other income.

Example of how we work out your partnership eligibility.

If having a new child affected the trading profits you reported for the tax year 2018 to 2019

If you’re self-employed and had a new child, you may still be able to make a claim at the same time for the first and second grant.

You may be able to make a claim if having a new child either:

• affected the trading profits or total income you reported for the tax year 2018 to 2019
• meant you did not submit a Self Assessment tax return for the tax year 2018 to 2019

For this scheme having a new child is any of the following:

• being pregnant
• giving birth (including a stillbirth after more than 24 weeks of pregnancy) and the 26 weeks after giving birth
• caring for a child within 12 months of birth if you have parental responsibility
• caring for a child within 12 months of adoption placement

You must have been self-employed in the tax year 2017 to 2018 and have submitted your Self Assessment tax return for that year on or before 23 April 2020.

You must also meet all other eligibility criteria for Self-Employment Income Support Scheme.

We will work out your eligibility and average trading profits based on your Self Assessment tax returns for either the:

• average of the tax years 2016 to 2017 and 2017 to 2018 if you were self-employed in both these years
• the tax year 2017 to 2018 if you were not self-employed in the tax year 2016 to 2017

Ask HMRC to verify you had a new child which affected your eligibility and we will contact you if your information has been verified.

If you have loans covered by the loan charge and have not agreed on a settlement with HMRC before 20 December 2019

If you 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 if you were self-employed in the tax year 2017 to 2018 and have submitted your Self Assessment tax return for that year.

This also applies if your loans will be removed from the loan charge because of the changes announced by the government following the loan charge independent review.

HMRC will work out your eligibility and average trading profits based on either:

• the average of the tax years 2016 to 2017 and 2017 to 2018
• the tax year 2017 to 2018 if you were not self-employed in the tax year 2016 to 2017

You also did not have to file your 2018 to 2019 Self Assessment tax return by 23 April 2020. You should file by 30 September 2020.

If you claim averaging relief

If you’re a self-employed farmer or market gardener, or creative author or artist HMRC will use the amount of profit before the impact of the averaging claims to work out:

• if you can claim the grant
• how much grant you will receive

If you’re a military reservist

If you’re self-employed and carried out specified reservist activities, you may still be able to make a claim at the same time for the first and second grant if all of the following apply:

• you carried out specified reservist activities for at least 90 days in the period for which your trading profits or total income for the tax year 2018 to 2019 are determined
• these reservist activities affected your trading profits or total income for that year
• you were self-employed in the tax year 2017 to 2018 and have submitted your Self Assessment tax return for that year
• all other eligibility criteria are met

You may also be eligible to make a claim for Self-Employment Income Support Scheme if you started self-employment from 6 April 2018.

Specified reservist activities are:

• full-

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