If you’re self-employed or a member of a partnership and have been adversely affected by coronavirus (COVID-19) you may be eligible to receive a grant from the Self-employment Income Support Scheme (SEISS).
Self-Employment Income Support Scheme (SEISS) fifth grant
The online service to claim the fifth grant will be available from late July 2021.
You will need to confirm that you meet eligibility criteria when you make your claim and must make your claim on or before 30 September 2021.
You can claim the fifth grant if you think that your business profit will be impacted by coronavirus (COVID-19) between 1 May 2021 and 30 September 2021.
The fifth grant is different from previous grants. In most cases, when making your claim you will need to tell HMRC about your business turnover so that they can work out your grant amount.
To make your claim, you will need to have two different turnover figures. You will need to work out your turnover for:
- a 12-month period starting between 1 April 2020 and 6 April 2020
- either 2019 to 2020 or 2018 to 2019
You can find out more about the fifth SEISS grant here and how to prepare to claim.
HMRC will contact you in mid-July to give you a date that you can make your claim from. It will be given to you either by email, text message, letter or within the online service.
The grant is subject to Income Tax and self-employed National Insurance Contributions. It must be reported on your 2021 to 2022 Self Assessment tax return.
