HMRC 'who can claim' information and claim portal below.

CHECK IF YOU CAN CLAIM CLICK HERE - HMRC INFORMATION PAGE

• [The online eligibility tool checker appears to be withdrawn].

CLAIM PORTAL CLICK HERE - SCROLL DOWN TO GREEN 'START NOW' BUTTON

All grants are:

• 'taxable income' as they are to replace normal income, but not subject to VAT.
• Do not allocate as vatable income on your software or spreadsheet because you will repay part of it back to HMRC.
• Not declared on any part of the VAT return.

FIFTH CLAIM INFORMATION - [Updated 6-Jul-21]

• Eligibility period 1st May 2021 to 30th Sep 2021 - YOUR INCOME MUST BE AFFECTED DURING THIS PERIOD.
• Claim window opens late July and will be staggered as before, CLOSING DEADLINE IS 30-Sep-21.
• ELIGIBILITY
• Must have been self-employed (including partnerships) during 2019-20 & 2020-21.
• Intend to continue trading 2021-22.
• Average profit <£50,000 (£50k each for partners in a partnership).
• Self-employed income was >50% of your total income (just as before).
• Only affects people with other income, employment, rental, dividends etc.
• Limited companies are excluded.
• CLAIMING
• HMRC will calculate your claim amount.
• You will need to enter sales figures (turnover).
• DO NOT FUDGE OR DEFLATE FIGURES; HMRC has already issued letters to people following submission of their 2021 tax return to repay money. Their A.I. computer appears to be making covid scrutiny its top priority.
• RESONABLE BELIEF that your income is affected during May-Sep 2021; YOU MUST KEEP EVIDENCE OF YOU INCOME DECREASED.
• I do not know how your current year is going between May-Sep 2021. You have to decide if you are affected by reduced income.
• SALES TURNOVER You will need to enter 2 sets of sales figures.
• Apr-20 to Mar-21.
• Apr-19 to Mar-20 (In some cases you may be asked for Apr-18 to Mar-19).
• Sales income only; exclude all grants received.
• For 2020 use the back page of your blue bound accounts - grants received are shown in other income, turnover on top line is your true sales.
• For smaller business where we don't do a set of accounts, use your book or spreadsheet for your sales figures.
• If your year-end is not 31st March - PLEASE CALL ME FOR GUIDANCE.
• You will not be asked for sales figures if you started trading during 2019-20.
• Use your book, spreadsheet or software to view the sales income for the period above; of course your accounts must be up to date, if they not get them up-to-date now.
• If we have done your 2021 accounts you can use your supplied accounts.
• If you need help with your sales ask! I can help but I can't do it all for 200+ clients.
• Agents (accountants) cannot claim for you, your claim will be denied or delayed.
• HOW DO YOU KNOW IF YOUR INCOME IS REDUCED (several methods)
• Compare recent sales May or Jun, even July and compare to the same period in 2019; most people were down in 2020 anyway.
• You could calculate a daily average for 2019-20 (up to 23.03.20) and compare the result to your daily sales now.
• If you work 5-days per week, there are 260 working days in a year.
• 1-Apr-19 to 23-Mar-20 = 357 days (366-9 Leap Year).

Further information can be found at: https://www.gov.uk/guidance/claim-a-grant-through-the-coronavirus-covid-19-self-employment-income-support-scheme

How your trading conditions affect your eligibility for the SEISS: https://www.gov.uk/guidance/how-your-trading-conditions-affect-your-eligibility-for-the-self-employment-income-support-scheme

Working out your turnover to claim your grant: https://www.gov.uk/guidance/work-out-your-turnover-so-you-can-claim-the-fifth-seiss-grant

FOURTH CLAIM INFORMATION - [CLAIM PERIOD HAS EXPIRED]

• Claim period 1st Feb 2021 to 31st Apr 2021 - YOU MUST HAVE BEEN AFFECTED BY COVID (REDUCED INCOME) DURING THESE DATES.
• If you were working normally during the above period, you should not claim, unless your income has reduced.
• You need to retain evidence of your calculations, proving your income is lower between Feb-Apr.
• Same period last year or an average are suitable calculations. If you are unsure, please contact me.
• Claim windows opening are being staggered during last 10days in April to avoid server crashes; HMRC is emailing you directly when you can claim from.
• CLAIM DEADLINE IS 1ST JUNE 2021.

THIRD CLAIM INFORMATION - [CLAIM PERIOD HAS EXPIRED]

• Claim period 1st Nov 2020 to 31st Jan 2021.
• Claim opens 30th November - closes 29th January 2021.

Claimants - Who can claim:

• Have been previously been eligible to claim the first or second grant (but you don't need to have actually claimed).
• Trading as self-employed during both 2018-19 & 2019-20.
• Were previously trading up to 5th November 2020 and either:
• Impacted by reduced demand because of the virus between 1st November 2020 to 31st January 2021.
• Be forced to close due to government restrictions national or local. 
• Declare
• You intend to continue trading.
• Your income is significantly reduced between 1st November 2020 to 31st January 2021 because of the virus.
• If you are unsure how your income will be affected for the whole quarter, you should wait until January before deciding whether to claim.
• Keep your calculations to prove you had reduced income.
• Before claiming you should review your income and compare it to previous periods or the same time last year to prove your income has reduced.
• If you were closed during the November national lockdown, then you can pretty much guarantee your income will be down.

Calculations & Eligibility

• Same as the first grant (see nuts & bolts below).

If you need to repay any HMRC self-employment grant, HMRC has a helpful information page with a portal.

• You will be given a UNIQUE PAYMENT REFERENCE to be used with your BACS payment.
• You will be given special bank details for your BACS payment.
• Tell HMRC you need to return a grant. HMRC information page and return portal CLICK HERE

SECOND INSTALMENT [CLAIM PERIOD HAS EXPIRED]

The second claim for the self-assessment support has been announced.

• The claim portal will open on 17th august 2020 (Closing 19th October 2020).
• Providing you have been adversely affected by the pandemic from 14th July.
• You can still claim if you did not claim the first grant.
• You must also meet all other eligibility criteria.
• You cannot claim if you operate through a limited company.
• If you are unsure if you should claim, compare your current income with that prior to Covid and the same period last year.
• Keep your calculations.
• Accountants (agents) are not permitted to make the claim for you due to the declaration you are giving.
• If you are in doubt, feel free to call me.

ORIGINAL DETAILS - [FIRST INSTALMENT CLAIM PERIOD HAS EXPIRED]

• NUTS & BOLTS
  
• It remains at present HMRC will do the calculations.
• Eligibility online tool available NOW - it will tell you if you qualify or not.
• You will require your UTR & NI - can be found on every letter I send you.
• You don't need a personal tax account just to check your eligibility.
• If eligible, it tells you when you can claim and that you can enter your contact detail before hand.
• You will need a personal tax account to continue entering your email/phone & later make a claim.
• If not eligible, you do not need a personal tax account.
• My guide to HMRC online tax account CLICK HERE
• CALCULATIONS
• Those affected by the virus a Taxable grant = 80% of the average of the previous 3 tax year's profit.
• Scheme initially runs for 3-months but may be extended.
• The 80% of income is capped at £2500 per month.
• Self-employed people (incl. partnerships) are still allowed to work or try and get work as long as you maintain the distance rules.
• Partnerships will use your share of the profit not the partnership profit.
• Eligibility
• Applicable to people whose income is <£50,000 in 2018-19 or if the average profit for 2016-17, 2017-18 & 2018-19 is <£50k.
• Must have submitted a 2018-19 tax return.
• More than half of your income must come from self-employment. Meaning if you have a mixture of income sources and your self-employment income is less than half - you will not qualify.
• If you are due to complete one but have not yet (because you are late), you have until 22nd April 2020 to file your 2018-19 tax return.
• Online eligibility checker [THE ONLINE ELIGIBILITY CHECKER APPEARS TO BE WITHDRAWN].
  
  • MY STEP BY STEP GUIDE TO USING THE ELIGIBILITY CHECKER CLICK HERE 
• How to check & claim
• Locate your UTR & NI - please ask if you require a copy.
• Use the online eligibility tool to see if you qualify first.
• If you are eligible & do you have a personal tax account - you can log in and enter your email and phone number.
• If you do not have a personal tax account - please follow my online tax account guide - link is near the top of this page.
• Creating an online personal tax account takes 2-3 minutes when you have your information to hand.
• My tax account page tells you what information you require.
• Only claim if you have been affect by COVID-19. HMRC will conduct audits using its powerful Artificial Intelligence (AI) computer that reviews intelligence from many external sources 24-7, usually looking for tax evaders.
• Please don't panic, if you have not been able to work then you should claim. It wont be your fault if you unexpectedly do well later in the year and recover with a good profit.
• When you should not claim?
• If you business ceased trading before Coronavirus e.g. during 2019-20 before Mar-20, the eligibility tool online will say you are eligible because we have not completed the 2020 tax return yet, but as your self-employment is not affected by Coronavirus, thus you should not claim.
• If you have not seen a reduction in income e.g. courier delivery driver.