Coronavirus Self Employment Income Support Scheme


HMRC have started contacting businesses who may be eligible for the Self Employment Support Scheme to check their eligibility online via the following link:

In order to receive quick confirmation from the eligibility checker, individuals should:
* have their Unique Taxpayer Reference (UTR) and their National Insurance Number to hand
* make sure their details are up-to-date in their Government Gateway account

Current guidance states that individuals will have to apply through THEIR OWN Government Gateway Account. If you do not have a government gateway account, please set one up as soon as possible via the following link:

As accountants are not able to apply for this on their clients behalf, HMRC are offering free webinars to assist you with your claim, you can register for their webinar here:

If eligibility is confirmed then you will be given a date when you can submit a claim.

The claims service will open on 13 May 2020 – which is ahead of the original timetable.

Payments to be made by 25 May 2020 or within 6 days of making a claim.

A reminder of the basics of the scheme:
1. It applies to Sole Traders and Partnerships only, not companies
2. Must have been Self Employed in 2019-20 and intending to continue Self Employment
3. Earn at least half income from Self Employment
4. Self Employment profits less than £50,000
5. For 3 and 4 the test is made first against 2018-19 taxes and then widened to 2016-17 and 2017-18 if necessary
6. If eligible, then a grant equal to three months historic business profits calculated by averaging over 2016-17, 2017-18, 2018-19, up to a maximum grant of £7,500