Coronavirus – COVID-19

COVID 19 - Personal Support for Self-employed

Self-Employment Income Support Scheme

Update – 29 May:

If you are eligible and want to claim the first grant you must make your claim on or before 13 July 2020. The scheme is being extended, and you will be able to make a claim for a second and final grant in August 2020. If you are eligible, the second and final grant will be a taxable grant worth 70% of your average monthly trading profits, paid out in a single instalment covering a further 3 months’ worth of profits, and capped at £6,570 in total. The online service for the second and final grant is not available yet.

The eligibility criteria are the same for both grants, and individuals will need to confirm that their business has been adversely affected by coronavirus.

An individual does not need to have claimed the first grant to receive the second grant: for example, they may only have been adversely affected by COVID-19 in this later phase.

The grant will be subject to Income Tax and National Insurance contributions but does not need to be repaid.

You can claim if you’re a self-employed individual or a member of a partnership and you:

  • have submitted your Self Assessment tax return for the tax year 2018 to 2019
  • traded in the tax year 2019 to 2020
  • are trading when you apply, or would be except for coronavirus
  • intend to continue to trade in the tax year 2020 to 2021
  • have lost trading profits due to coronavirus

You will need to confirm to HMRC that your business has been adversely affected by coronavirus. HMRC will as usual use a risk based approach to compliance.

Your trading profits must also be no more than £50,000 and more than half of your total income for either:

  • the tax year 2018 to 2019
  • the average of the tax years 2016 to 2017, 2017 to 2018, and 2018 to 2019

If you have not submitted your Self Assessment tax return for the tax year 2018 to 2019, you must do this by 23 April 2020 or you will not be able to claim.

Grants under the Self Employment Income Support Scheme are not counted as ‘access to public funds’, and you can claim the grant on all categories of work visa. You should not claim the grant if you’re above the state aid limits or operating a trade through a trust.

The grant should be treated as income received on the day it’s paid for any Universal Credit or tax credit changes that you will need to report on.

Guidance on how different circumstances affect your eligibility has been updated with more information on what you must confirm to HMRC if you’re non-resident or have chosen the remittance basis.

Find out more about the Self-Employment Income Support Scheme, check if you are eligible and make an application.

Claim a grant through the Self-employed Income Support Scheme – Open between 13 – 18 May.

Additional Financial Support

Please see below a short guide to applying for financial support if you are self-employed and affected by the Coronavirus/COVID-19 outbreak. This advice will be updated as necessary.

Key points:

  • If you are affected by the Coronavirus you will be able to apply for Universal Credit and can receive up to a month’s advance upfront without physically attending a Job Centre.
  • If you are suffering from the Coronavirus or are required to stay at home and want to apply for ESA, the usual 7 waiting days for new claimants will not apply. ESA will be payable from day one.
  • Self-employed claimants on Universal Credit who are required to stay at home or are ill as a result of the Coronavirus will not have a Minimum Income Floor (an assumed level of income) applied for a period of time while affected.

Understanding Universal Credit during Coronavirus

How to claim Universal Credit:

You will be expected to make your Universal Credit claim online.

Where this is not possible call the DWP helpline (free) on:

Tel : 0800 328 5644
Text : 0800 328 1344

Further Information and Support:

Citizens Advice

Holiday payments from mortgage/loan providers

Reduce your energy bills

The Turn2us Coronavirus Grant Fund has been set up to support people who have lost their income as a result of the Coronavirus and to meet their immediate basic household expenses.


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