Second Self Employment Income Support Scheme (SEISS)

Our second Self-Employment Income Support Scheme grant is opening for eligible people to claim. I would like to invite your support in making sure that your eligible clients who wish to claim, know how to do so and have the information they need.

This week we’re writing to self-employed people who may be eligible. The scheme will open for claims on 17 August and customers have been given a date to make a claim. They can claim any time between their allocated date and 19 October 2020.

The eligibility criteria for the second grant is exactly the same as the first grant – so self-employed people who were eligible for the first SEISS grant will be eligible for the second grant, so long as their business has been adversely affected since 14 July 2020. This typically means that their business has experienced lower income and/or higher costs because of coronavirus (COVID-19) since 14 July. There is no minimum threshold over which a business’s income, costs or activity need to have changed, but your clients will be asked to keep appropriate records as evidence of how their business has been adversely affected.

The second taxable grant is worth 70% of average monthly trading profits, a reduction from the 80% available under the first grant. This will be paid out in a single instalment and will be based on three months’ worth of trading profits and capped at a maximum of £6,570.

SEISS For Eligible Parents

Self-employed parents whose income may have been affected if they took time out to have children will also now be able to claim if they meet the eligibility criteria. There’s more information for new parents, including an online form on GOV.UK

Your role in SEISS

I’d like to remind you that you cannot make a claim for a client. This is because it will trigger an alert and that leads to delays in payment reaching people who need the money to support their business. However, you can play a critical role in helping your client understand their eligibility and level of entitlement.

If your clients can apply online, this is the quickest and easiest way to claim whilst helping HMRC prioritise those that most need extra help. It takes most people less than 5 minutes to claim online using their Government Gateway account and over 90% of our customers told us they are satisfied with the service. There are also new webinars and a short video on HMRC’s YouTube channel that you or your clients can use to ensure you know how the process works.

Once people have completed a claim, they will receive payment within 6 working days.

Our dedicated helpline for agents is available to handle complex eligibility enquiries, but we’d ask at this busy time that you only call us if you cannot find what you need on GOV.UK.

May I take this opportunity to thank you in advance, you play a vital role in supporting your clients with SEISS and supporting their needs at this difficult time. Thank you for your continued support.

Joanna Rowland

Director General

HMRC Covid-19 Response Unit