HMRC has confirmed that it will be contacting eligible self-employed individuals based on their tax returns in mid-April to give a date for making applications
Individuals will be contacted by email, letter or within the online service and all claims must be made on or before 1 June 2021. The claim must be made by the individual and not by a tax agent or adviser as this may cause a delay in the payment due to a fraud alert trigger.
Grants are not available if you trade through a limited company or a trust, only self-employed individuals or members of a partnership are eligible.
You can still claim the upcoming fourth grant, even if the individual has not previously claimed any earlier SEISS grants.
Applicants will need the following to make a claim:
- Self-Assessment Unique Taxpayer Reference (UTR);
- National Insurance number;
- Government Gateway user ID and password; and
- UK bank details including account number, sort code, name on the account and address linked to the account. (Only provide bank account details where a Bacs payment can be accepted.)
HMRC will check all claims and a penalty system is in place for claims which are found to be inaccurate or dishonest. If a Tax Return amendment on or after the 3 March 2021 lowers the amount you are eligible for, HMRC must be informed within 90 days.
You can find out more about the SEISS Grant by heading to the government website here.