Self-employment Income Support Scheme – Claim a grant through the coronavirus (COVID-19)

Use this scheme if you're self-employed or a member of a partnership and have lost income due to coronavirus.

Who can apply

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

• Have submitted your Income Tax Self Assessment tax return for the tax year 2018-19

• Traded in the tax year 2019-20

• Are trading when you apply, or would be except for COVID-19

• Intend to continue to trade in the tax year 2020-21

• Have lost trading/partnership trading profits due to COVID-19

• Having trading profits/partnership trading profits in 2018-19 of less than £50,000 and these profits constitute more than half of your total taxable income

• Having average trading profits in 2016-17, 2017-18, and 2018-19 of less than £50,000 and these profits constitute more than half of your average taxable income in the same period

Your self-employed trading profits must also be less than £50,000 and more than half of your income come from self-employment. This is determined by at least one of the following conditions being true:

• Having trading profits/partnership trading profits in 2018-19 of less than £50,000 and these profits constitute more than half of your total taxable income
• Having average trading profits in 2016-17, 2017-18, and 2018-19 of less than £50,000 and these profits constitute more than half of your average taxable income in the same period

If you started trading between 2016-19, HMRC will only use those years for which you filed a Self-Assessment tax return.

If you have not submitted your Income Tax Self-Assessment tax return for the tax year 2018-19, you must do this by 23 April 2020.

HMRC will use data on 2018-19 returns already submitted to identify those eligible and will risk assess any late returns filed before the 23 April 2020 deadline in the usual way.

For further information visit:

https://www.gov.uk/guidance/claim-a-grant-through-the-coronavirus-covid-19-self-employment-income-support-scheme