Who eligible for SEISS?

Self-employed individuals and members of a partnership can claim support if they:

• traded in the tax year 2018/2019 and submitted their self-assessment tax return on or before 23 April 2020 for that year;

• traded in the tax year 2019/2020;

• intend to continue to trade in the tax year 2020/2021; and

• carry on a trade which has been adversely affected by coronavirus.

Their trade may have been adversely affected because:

• they are shielding, self-isolating, on sick leave or have caring responsibilities because of coronavirus;

• they have had to scale down or temporarily stop trading because of interruptions to the supply chain;

• they have fewer or no customers or clients; or

• their staff are unable to come in to work.

Their trading profits must be no more than £50,000 a year and at least equal to their non-trading income.

Grants under the SEISS are not counted as “access to public funds” so they can be claimed on all categories of work visa.

There is no change to the eligibility requirements between the first and second claim. However, individuals do not have to have claimed the first grant to be eligible for the second.