A Half An Hour Of Clear, Helpful Information: David And Andrew’s Webinar For HMRC On The Government’s Self Employed Income Support Scheme (SEISS) Monday 18th May 10.45am

 HMRC is working very hard. That is clear from the webinar I and quite a few other people participated in this morning.  Under pressure of changing circumstances in society, implementing new technologies and ways of collecting tax revenue, it’s clear that there are fantastic people who really want to communicate with us so that we can share continuous improvement. What we need to realise is that civil servants now have to be guardians of tech, public information and the general good. That road is through a bumpy, uneven, unequal society so when we look at queues, experience them in call centres, when we experience navigation hell through the sludge of poorly constructed systems, know that we are the people who can change that, we can make it better. We should participate whoever we are, whatever our background, ethnicity, gender or age. 

I work on an employed and self employed basis and so understand how people feel just now. The trust that the government places in key workers to help us all get through and the financial support schemes distributed by employers and the HMRC are also the first major world test of our acceptance of technologies of all kinds as mechanisms and tools of distribution and communication. I was really impressed with the communication on the webinar, there was some duplication as some of the question info had been added to be used as a resource. I’ve made a summary and added questions from participants below. I hope it’s useful!

Handouts: HMRC useful info

and I’ve added a link to the recording: HMRC SEISS supplementary resources

Andrew and David from HMRC shared the presentation.

The range of questions from all kinds of people in all kinds of work situations

They did an online poll of participants: 79 % of us had been self employed since 2016 or earlier. 

Screenshot 2020-05-18 at 10.52.29

All of the people on the webinar are longer term self employed and are directly impacted by Covid19

The chancellor announced self employed support self employed disruption caused by corona virus. It’s estimated that three million of the five million self employed in this country will be covered.  Two million, will not be covered by the SEISS (see the House of Commons Briefing Paper CBP 8879 updated at 28 April 2020 on the SEISS)

Andrew and David from the HMRC started with questions: What is the scheme about? Who can claim? What do you need to make a claim. What happens after you claim and the other help and support available.

Go to gov.uk website and there’s a detailed overview of the scheme.

The SEISS is a taxable grant based on your average earnings in the last three years. It’s capped at £7,500. It’s a temporary scheme that may be extended.

If you receive a grant you can work, start a new trade, take on employment (including voluntary and forces as a reservist). The grant is subject to income tax and national insurance as normal. It is a grant and applies to the self employed or a member of partnership if your business has been affected.

If you’re still trading and intend to continue to trade in 2020 and on into 2021 you can claim. Because it’s a grant if you’re on a visa you’re eligible to apply also.

Types of scenarios: (I missed some of this so you need to check) but generally: 

If you’ve had to shield or are self isolating because of corona virus or have had an increase in responsibilities where you’ve had to scale down so you have fewer or no customers, and staff can’t come into work…you may be eligible.

This is for self employed people or partnerships where there are trading profits of no more than £50,000. The grant is assessed as an average of 2016/17 2017/18 2018/19 If you use an agent they can help can talk you through why you may or may not be eligible.

If you’re not eligible

Can ask HMRC to review

How to make a claim:

HMRC have contacted people by email, sms or letter. The scheme has been open since May 13th and the deadline to apply is today May 18th Every customer has been given a date between the 13th 18th May. You apply in the window you’ve been given. There are no plans to close the scheme for claims. The date and time to claim you’ve been given has been assigned randomly so everyone can apply fairly.

If you haven’t been contacted by HMRC or digitally excluded contact by phone check on phone then claim can be made on your behalf

There’s been an increase in scam calls. and texts. Eligibility for the scheme is only through gov website. The only way. Be careful no clicking on links or giving out information. Suspicious emails should be reported to phishing at HMRC.gov.uk or 60599 for texts.

The process:

You need self assessment UTR

and your NI number

Govt Gateway User ID and password

Check eligibility online

if you’re eligible will be asked to log in to update details

Set up a user id with NI UTR

All can be done instantly online

If the checker confirms eligibility you will have received a date and time between 13th 18th May to apply.

If you’re not eligible you can check the reasons for not being eligible.

You need your UTR NI Govt gateway user id and bank account

and the address associated with that bank account.

You agree that you traded in 2019/2020 will continue 2020/2021

HMRC will check claims that are dishonest or inaccurate

Process of improvement

1 gov.uk search self employed income support scheme

2 to access UTR NI

3You will then access a screen where you sign in with GOVT gateway user id and password

4 Agree to the terms read accept and continue

5 (HMRC have built in checks to protect from fraud and to protect public money) enter your contact details: phone email

6 Select personal or business bank account that can accept BACS transfers

7 Input name sort code account number (and roll number if you are with a Building Society

8 Confirm address linked enter post code enter address

9 Check details and confirm before proceeding

10 This summary will confirm your claim is accurate and correct and if anything changes will tell HMRC

11 Once submitted online notification award, claim reference number any problems HMRC will contact you.

What happens after claim is made

Your application is checked after which HMRC will pay the SEISS grant in to your assigned bank account within six working days.

If by the 25th May you are still waiting please contact HMRC.

When the claim is made keep a copy of the amount, the claim period and reference number. You need evidence that your business has been affected by Corona Virus: your accounts, confirmation of any CV business loans, dates business closed, dates unable to work due to shielding/caring responsibilities. If you claim this self employed grant and you’re working over 16 hours the grant should be declared in relation to any claims for benefits.

Additional help for self employed delay VAT payments on accounts pay tax in instalments

Self assessments can be deferred to Jan 2021 won’t apply late payment charges to accounts deferred 20th March 2020 can be paid any tie until 20th June 2020

Audience Question

How can I see if this support income is available to me? 

You can claim if you’re a self-employed individual or a member of a partnership and: ·        you traded in the tax year 2018 to 2019 and submitted your Self Assessment tax return on or before 23 April 2020 for that year ·        you traded in the tax year 2019 to 2020 ·        you intend to continue to trade in the tax year 2020 to 2021 ·        you carry on a trade which has been adversely affected by coronavirus ·                   Your trading profits must also be no more than £50,000 and at least equal to your non-trading income for either the:  o       tax year 2018-19  o       average of the tax years 2016 -17, 2017 -18, and 2018-19  To find out more about the eligibility checker, please follow this link https://youtu.be/3X4oMjIY0Bs

Audience Question

Hello, I’m trying to apply for the self-employed grant (I am eligible) but don’t have a UK passport or driving licence, so have to choose option 3, “security questions”. However, the question on which address I am associated with makes no sense at all, I don’t recognise any of them, so when I pick “cannot answer”, I get an error message “Sorry, etc.” – and am logged out. Could you please check? 

The helpline number is 0800 0159 559. Please only call us if you cannot find the support you need on GOV.UK or from your tax agent – this will leave our helplines and webchat service open for those who need our help the most. 

Audience Question

I want the application form in order to apply.

The online service has been available since13 May 2020. If you’re eligible, we will tell you the date you can make your claim from (between 13 and 18 May). If your claim is approved you’ll receive your payment within 6 working days. If you’re unable to claim online an alternative way to claim will be available

Audience Question

I am Self Employed But in 2019 I was employed in 2018 Self employed and in 2017 employed. Am I eligible for 30% support?

Anyone who submitted a tax return in 2018/19 will be eligible for the SEISS.   We recognise that those taking leave in 2018/19 may have reduced profits. However, to help those with volatile income in 2018/19 the calculation of the grant will be based on up to three years of returns.   We recognise that some people may not have submitted a 2018/19 return for a range of reasons, including because of parental leave.  The scheme has been designed to deliver support as quickly as possible to millions of self-employed individuals by using information HMRC already has. This is an enormous delivery challenge and we need to ensure that any changes don’t risk delivery of the scheme. 

Audience Question

Hi, I started work in January 2019 and submitted my tax return for 2018/19 and worked till the lockdown started. i applied for the self employed support and the HMRC is only giving me £1000 for three months and i earnt more than a £1000 a month. What shall i do?

The value of the grant is based on a 3-year average of trading/ share of partnership trading profits, from the tax years 2016/17 to 2018/19. Profit will be after deduction of capital allowances but before the set-off of any losses brought forward. Any losses for a year will be counted as losses for the overall calculation across 3 years. We will use average profits over 2016/17, 2017/18, and 2018/19 to determine eligibility for the grant; so if someone made a loss in 2018/19, they would still be eligible, so long as they made a profit on average across the three years, this average profit was less than £50,000, and these profits constituted more than 50% of their total income over this period. Trading profits will not be prorated if someone started trading part way through a year. We will disregard years when there was no self-employment. And we will disregard 2016/17 if there was no self-employment in 2017/18 (even if there was self-employment in 2016/17).

Audience Question

Is SEISS due to be extended?

The grants will be available for three months, but may be extended. No decision has been taken on closing the claim tool to new applicants.

Audience Question

If I submit my latest earnings would this affect the SEISS payment?

The value of the grant is based on a 3-year average of trading/ share of partnership trading profits, from the tax years 2016/17 to 2018/19. Profit will be after deduction of capital allowances but before the set-off of any losses brought forward. Any losses for a year will be counted as losses for the overall calculation across 3 years. We will use average profits over 2016/17, 2017/18, and 2018/19 to determine eligibility for the grant; so if someone made a loss in 2018/19, they would still be eligible, so long as they made a profit on average across the three years, this average profit was less than £50,000, and these profits constituted more than 50% of their total income over this period. Trading profits will not be prorated if someone started trading part way through a year. We will disregard years when there was no self-employment. And we will disregard 2016/17 if there was no self-employment in 2017/18 (even if there was self-employment in 2016/17). 

Audience Question

How can a self employed person (with a valid, working Government gateway ID) identify themselves to HMRC standards when they don’t have either a UK passport, or UK (or any) driving licence and an address search on a credit check agency says they cannot be identified?

The helpline number is 0800 0159 559. Please only call us if you cannot find the support you need on GOV.UK or from your tax agent – this will leave our helplines and webchat service open for those who need our help the most. 

Audience Question

How will this payment affect universal credit payments?

Many self-employed people who are unable to work or need to reduce their hours because of Covid-19 may choose to apply for Universal Credit. These individuals will, if they meet the scheme criteria, also be eligible to receive a grant under the Self-Employed Income Support Scheme (SEISS). Universal Credit is designed to adjust the amount of benefits you receive in response to changes in your income. The Self Employed Income Support Scheme will be treated as earned income in UC in the same way as the Coronavirus Job Retention Scheme.

Audience Question

Lots of people have a problem with confirming identity. How to solve it?

The helpline number is 0800 0159 559. Please only call us if you cannot find the support you need on GOV.UK or from your tax agent – this will leave our helplines and webchat service open for those who need our help the most. 

Audience Question

Hi I am entitled to the grant, but I have been working for home and getting paid, can I claim the grant then?

Yes, you will be able to take on other work during this time, voluntary or paid. In doing so, you should still obey the government’s general instructions for working during the outbreak. This grant aims to support lost income and to allow individuals in self-employment to continue their trades once this crisis has passed.

Audience Question

Hello, I’ve been unable to make SEISS claim because the HMRC Government Gateway does not recognise my identity. I have been told I’m eligible to make a claim, and have been given a Government Gateway user ID, but can’t get any further. My guess is that there’s a problem because I’m registered under my NI number in both my maiden name and my married name. I’ve tried to sort this out with HMRC but with no luck. Please help! Thanks Kitty

The helpline number is 0800 0159 559. Please only call us if you cannot find the support you need on GOV.UK or from your tax agent – this will leave our helplines and webchat service open for those who need our help the most. 

Audience Question

If I am going to receive furlough via an examining body for exam marking during examining period, does this affect my ability to claim for lost income for my main self employment?

It is possible for individuals to benefit from both SEISS and CJRS if they meet the individual criteria for both. For the CJRS, this will depend on furloughing decisions made by the employer. For the SEISS, it will depend on whether an individual has more than 50% of their total income from trading profits in either 2018/19, or an average of the (up to) three years between 2016/17 and 2018/19, and they meet the other eligibility criteria.

Audience Question

I’ve been self employed for 6 years and am currently on maternity leave, claiming maternity allowance. I was hoping to return work in April of this year, but now am unsure of when I can return as a hairdresser. Am I still able to claim?

If you are claiming Maternity Allowance or taking maternity/paternity/adoption leave you will eligible for SEISS, providing you meet the other criteria and you intend to return to your trade after maternity/paternity/adoption leave.

Audience Question

The system is unfair for those who made low incomes for one of those years (personally, I was unable to work as much in one of those). I have as such been given a tiny amount for three months, which is less than one week’s pay currently. Is there a way for people who are being paid significantly lower than they should have earned to use a fairer system?

The value of the grant is based on a 3-year average of trading/ share of partnership trading profits, from the tax years 2016/17 to 2018/19. Profit will be after deduction of capital allowances but before the set-off of any losses brought forward. Any losses for a year will be counted as losses for the overall calculation across 3 years. We will use average profits over 2016/17, 2017/18, and 2018/19 to determine eligibility for the grant; so if someone made a loss in 2018/19, they would still be eligible, so long as they made a profit on average across the three years, this average profit was less than £50,000, and these profits constituted more than 50% of their total income over this period. Trading profits will not be prorated if someone started trading part way through a year. We will disregard years when there was no self-employment. And we will disregard 2016/17 if there was no self-employment in 2017/18 (even if there was self-employment in 2016/17).

Audience Question

I’ve been told I am eligible for a grant. I want to check though because on my last tax return 2018-19 my income from PAYE was more than 50% than my SE income. I anticipate this will be the case when I come to do my 2019-20 return also, but my income from SE is not consistent due to the nature of my work. Some years (e.g. 2016-17, 2017-18) it is higher than my PAYE income, and that may be the case for the tax year 2020-21. So I’m just checking I am definitely eligible and also, if my income for this tax year ends up being more than 50% PAYE will I have to pay back the grant if I claim it today? Thanks

You can use your average profits over 2016-17, 2017-18, and 2018-19 to determine eligibility for the grant. So if you made a loss in 2018-19, you would still be eligible, so long as your profits across all three years was on average no more than £50,000, these profits made up more than 50% of your total taxable income over this period, and you meet the other eligibility criteria.

Audience Question

What happens after the seminar? Do we then apply? 

The online service has been available since 13 May 2020. If you’re eligible, we will tell you the date you can make your claim from (between 13 and 18 May). If your claim is approved you’ll receive your payment within 6 working days. If you’re unable to claim online an alternative way to claim will be available

Audience Question

Will I be eligible as a flight attendant as I’m self employed and have had no work since Jan?

The SEISS will provide grants to those who are self-employed or members of partnerships worth 80% of their trading profits/partnership trading profits, paid out in a single instalment covering 3 months and capped at £7,500 altogether. The value of the grant is based on a 3-year average of trading/partnership trading profits, from the tax years 2016-17 to 2018-19. To work out the average HMRC will add together the total trading profit for the three tax years (where applicable) then divide by three (where applicable) and use this to calculate a monthly amount.

Audience Question

If I get the SEISS grant and I also earn some money from partial work earnings and I then earn more from the 2 combined means I’ve earned more over the 3 months than normal will I have to repay the excess

you will be able to take on other work during this time, voluntary or paid. In doing so, you should still obey the government’s general instructions for working during the outbreak. This grant aims to support lost income and to allow individuals in self-employment to continue their trades once this crisis has passed.

Audience Question

I’m unsure if all my income has been included to make my calculation amount because some of my freelance work is paid via payroll but I am not an employee, it is still a freelance contract and therefore I’m not being furloughed. How do I find out if it’s been calculated?

The value of the grant is based on a 3-year average of trading/ share of partnership trading profits, from the tax years 2016/17 to 2018/19. Profit will be after deduction of capital allowances but before the set-off of any losses brought forward. Any losses for a year will be counted as losses for the overall calculation across 3 years. We will use average profits over 2016/17, 2017/18, and 2018/19 to determine eligibility for the grant; so if someone made a loss in 2018/19, they would still be eligible, so long as they made a profit on average across the three years, this average profit was less than £50,000, and these profits constituted more than 50% of their total income over this period. Trading profits will not be prorated if someone started trading part way through a year. We will disregard years when there was no self-employment. And we will disregard 2016/17 if there was no self-employment in 2017/18 (even if there was self-employment in 2016/17).

Audience Question

Hi It’s not other work, it’s the same job but just working from home and getting paid the same as i would if I was still gig into work?

– Individuals will be impacted differently because of coronavirus. – To be eligible your business has to have been adversely affected by the coronavirus outbreak. – We expect individuals to do the right thing and only seek a grant through the SEISS, which is ultimately funded by taxpayers, if they have been adversely impacted and need financial support. – We are building checks into the self-employment support scheme to prevent fraud. Only those already known to HMRC through tax return data as self-employed will be able to apply.

Audience Question

Hi been self employed running my own financial advisory business for the last eight years. I have qualified for the SEISS grant. however last year I sold my business completely. This will be picked up in my latest tax return which is being sent shortly. However I immediately began a further self employment as an introducer for client financial business not an adviser. My income is lower but it has been affected by Covid19 DO I still qualify?

You can claim if you’re a self-employed individual or a member of a partnership and: ·        you traded in the tax year 2018 to 2019 and submitted your Self Assessment tax return on or before 23 April 2020 for that year ·        you traded in the tax year 2019 to 2020 ·        you intend to continue to trade in the tax year 2020 to 2021 ·        you carry on a trade which has been adversely affected by coronavirus ·                   Your trading profits must also be no more than £50,000 and at least equal to your non-trading income for either the:  o       tax year 2018-19  o       average of the tax years 2016 -17, 2017 -18, and 2018-19 

Audience Question

I have been invited and reminded to apply for SEISS as I fit the criteria. Ive used the checker and a blue screen says in eligible to apply, however when i click make a claim it says im not eligible. Im confused as i earn under 50k, have posted a tax returne for 2018-2019 and over 50% of my income is from self employed. The only thing i can think of is that im a foster carer also which is declared a zero profit. Why do you think the issue is? Is it a technical bug?

The helpline number is 0800 0159 559. Please only call us if you cannot find the support you need on GOV.UK or from your tax agent – this will leave our helplines and webchat service open for those who need our help the most. 

Audience Question

How does this scheme affect us if on Universal Credit I have been on UC since 2018 alongside freelance work

Many self-employed people who are unable to work or need to reduce their hours because of Covid-19 may choose to apply for Universal Credit. These individuals will, if they meet the scheme criteria, also be eligible to receive a grant under the Self-Employed Income Support Scheme (SEISS). Universal Credit is designed to adjust the amount of benefits you receive in response to changes in your income. The Self Employed Income Support Scheme will be treated as earned income in UC in the same way as the Coronavirus Job Retention Scheme.

Audience Question

Hi I am a self employed childminder I earn less than £90 per week, I have been self employed 9 years and returns are up to date. I claim income support and need to know if I claim this support will it affect my income support please. I have tried contacting the benefits people but they just said it would go to a decision maker and my claim could be stopped. Many thanks. 

Many self-employed people who are unable to work or need to reduce their hours because of Covid-19 may choose to apply for Universal Credit. These individuals will, if they meet the scheme criteria, also be eligible to receive a grant under the Self-Employed Income Support Scheme (SEISS). Universal Credit is designed to adjust the amount of benefits you receive in response to changes in your income. The Self Employed Income Support Scheme will be treated as earned income in UC in the same way as the Coronavirus Job Retention Scheme.

Audience Question

I am paid as a freelancer /contractor as got this design work through AdLib agency, but English Heritage have always paid me by PAYE through IR35 so the organisation I have been working every month for over 3 years will not allow me to be furloughed

If your average self-employed trading profits are no more than £50,000 and make up at least 50% of your total income you may be eligible for this scheme. 

Audience Question

Does HMRC count 2019 earnings?

The value of the grant is based on a 3-year average of trading/ share of partnership trading profits, from the tax years 2016/17 to 2018/19. Profit will be after deduction of capital allowances but before the set-off of any losses brought forward. Any losses for a year will be counted as losses for the overall calculation across 3 years. We will use average profits over 2016/17, 2017/18, and 2018/19 to determine eligibility for the grant; so if someone made a loss in 2018/19, they would still be eligible, so long as they made a profit on average across the three years, this average profit was less than £50,000, and these profits constituted more than 50% of their total income over this period. Trading profits will not be pro-ratad if someone started trading part way through a year. We will disregard years when there was no self-employment. And we will disregard 2016/17 if there was no self-employment in 2017/18 (even if there was self-employment in 2016/17). 

Audience Question

I haven’t been financially affected as I am still working from home and getting paid normal salary, can I claim the grant?

– Individuals will be impacted differently because of coronavirus. – To be eligible your business has to have been adversely affected by the coronavirus outbreak. – We expect individuals to do the right thing and only seek a grant through the SEISS, which is ultimately funded by taxpayers, if they have been adversely impacted and need financial support. – We are building checks into the self-employment support scheme to prevent fraud. Only those already known to HMRC through tax return data as self-employed will be able to apply.

Audience Question

Is there a deadline for SEISS applications?

Yes, you will be able to claim after 18 May 2020. Every eligible customer has been given a date from when they can claim, between 13 and 18 May. You won’t be able to apply before your claim date, but you will be able to make a claim after that day. There are no plans to close the scheme for claims.

Audience Question

Can I apply for the self employed grant -as it is my main source of income and there is no work or support since lockdown starte?

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

Audience Question

Are there any exceptions for claiming SEISS? For example those self-employed who are receiving partial payments but have still been affected by Covid-19? Will HMRC work out the difference?

The value of the grant is based on a 3-year average of trading/ share of partnership trading profits, from the tax years 2016/17 to 2018/19. Profit will be after deduction of capital allowances but before the set-off of any losses brought forward. Any losses for a year will be counted as losses for the overall calculation across 3 years. We will use average profits over 2016/17, 2017/18, and 2018/19 to determine eligibility for the grant; so if someone made a loss in 2018/19, they would still be eligible, so long as they made a profit on average across the three years, this average profit was less than £50,000, and these profits constituted more than 50% of their total income over this period. Trading profits will not be prorated if someone started trading part way through a year. We will disregard years when there was no self-employment. And we will disregard 2016/17 if there was no self-employment in 2017/18 (even if there was self-employment in 2016/17).

Audience Question

Without claiming the grant, how do I register I’m now unemployed so that I don’t pay tax on nonexistent earnings?

If you’re due to pay a self-assessment payment on account by 31 July 2020 but the impact of the coronavirus causes you difficulty in making payment by that date, then you may defer payment until January 2021. Guidance can be found here. https://www.gov.uk/government/publications/guidance-to-employers-and-businesses-about-covid-19/covid-19-support-for-businesses

Audience Question

What if you’re getting basic working tax credit £53 a week?

The Self-employment Income Support Scheme (SEISS) will support self-employed individuals (including members of partnerships) whose income has been adversely affected by coronavirus (Covid-19)

Audience Question

My first financial year (17-18) was poor, my second (18-19) better and my last financial year (19-20) better still. I am just about to finish my 19-20 tax return. Will that be taken into account?

The SEISS will provide grants to those who are self-employed or members of partnerships worth 80% of their trading profits/partnership trading profits, paid out in a single instalment covering 3 months and capped at £7,500 altogether. The value of the grant is based on a 3-year average of trading/partnership trading profits, from the tax years 2016-17 to 2018-19. To work out the average HMRC will add together the total trading profit for the three tax years (where applicable) then divide by three (where applicable) and use this to calculate a monthly amount.

Audience Question

If you are tutor and self employed – do you advise to take the claim if the business is decreased by 50% and more?

– Individuals will be impacted differently because of coronavirus. – To be eligible your business has to have been adversely affected by the coronavirus outbreak. – We expect individuals to do the right thing and only seek a grant through the SEISS, which is ultimately funded by taxpayers, if they have been adversely impacted and need financial support. – We are building checks into the self-employment support scheme to prevent fraud. Only those already known to HMRC through tax return data as self-employed will be able to apply.

Audience Question

I just want to know where to claim

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

Audience Question

My small business has been affected by Coronavirus but I have still maintained some turnover. I have furloughed my staff and been able to cover the work left myself. Am I still eligible for SEISS?

“Yes, you will be able to take on other work during this time, voluntary or paid. In doing so, you should still obey the government’s general instructions for working during the outbreak. This grant aims to support lost income and to allow individuals in self-employment to continue their trades once this crisis has passed.”

Audience Question

I’m not sure whether I should apply. I’m working about 20% less than usual because of increased childcare responsibilities. Also, if my current contract ended, which could happen anytime, I would find it very hard to find work. Is the 20% drop enough to claim or should I wait until I have no work. Thanks.

– Individuals will be impacted differently because of coronavirus. – To be eligible your business has to have been adversely affected by the coronavirus outbreak. – We expect individuals to do the right thing and only seek a grant through the SEISS, which is ultimately funded by taxpayers, if they have been adversely impacted and need financial support. – We are building checks into the self-employment support scheme to prevent fraud. Only those already known to HMRC through tax return data as self-employed will be able to apply.

Audience Question

I started trading in 2017 2018 but most of my income that year was still paye and I made a loss. 2018 19 self employment was the majority of my income and still is. my grant is greatly diminished by these 2017 18 start up costs. is there is anything I can do about this?

You can claim if you’re a self-employed individual or a member of a partnership and: ·        you traded in the tax year 2018 to 2019 and submitted your Self Assessment tax return on or before 23 April 2020 for that year ·        you traded in the tax year 2019 to 2020 ·        you intend to continue to trade in the tax year 2020 to 2021 ·        you carry on a trade which has been adversely affected by coronavirus ·                   Your trading profits must also be no more than £50,000 and at least equal to your non-trading income for either the:  o       tax year 2018-19  o       average of the tax years 2016 -17, 2017 -18, and 2018-19 

Audience Question

I un a beachwear business and my main profits are made between april and July as people buy from me in preparation for their summer holidays. this is not reflected in my tax returns so how will this be reflected in my payments?

The value of the grant is based on a 3-year average of trading/ share of partnership trading profits, from the tax years 2016/17 to 2018/19. Profit will be after deduction of capital allowances but before the set-off of any losses brought forward. Any losses for a year will be counted as losses for the overall calculation across 3 years. We will use average profits over 2016/17, 2017/18, and 2018/19 to determine eligibility for the grant; so if someone made a loss in 2018/19, they would still be eligible, so long as they made a profit on average across the three years, this average profit was less than £50,000, and these profits constituted more than 50% of their total income over this period. Trading profits will not be prorated if someone started trading part way through a year. We will disregard years when there was no self-employment. And we will disregard 2016/17 if there was no self-employment in 2017/18 (even if there was self-employment in 2016/17).

 

Audience Question

Q: I work as a dentist in NHS and private practices. My tax return includes the total of my earnings from both NHS and private work so my eligible amount is calculated taking my total income. However the NHS are already paying dentists directly for their NHS work so I am at no loss from this portion of my income, but I have lost my private portion. Is it possible just to claim this portion

– Individuals will be impacted differently because of coronavirus. – To be eligible your business has to have been adversely affected by the coronavirus outbreak. – We expect individuals to do the right thing and only seek a grant through the SEISS, which is ultimately funded by taxpayers, if they have been adversely impacted and need financial support. – We are building checks into the self-employment support scheme to prevent fraud. Only those already known to HMRC through tax return data as self-employed will be able to apply.

Audience Question

“A: You can use your average profits over 2016-17, 2017-18, and 2018-19 to determine eligibility for the grant. So if you made a loss in 2018-19, you would still be eligible, so long as your profits across all three years was on average no more than £50,000, these profits made up more than 50% of your total taxable income over this period, and you meet the other eligibility criteria.” Ok so if I averaged over 50% of my earnings from self employment on from my past three tax returns then I am eligible, regardless of what my earnings may be in this tax year? To be clear it was over 50% for 2016-17. 2017-18 and less than 50% for 2018-19.

You can claim if you’re a self-employed individual or a member of a partnership and: ·        you traded in the tax year 2018 to 2019 and submitted your Self Assessment tax return on or before 23 April 2020 for that year ·        you traded in the tax year 2019 to 2020 ·        you intend to continue to trade in the tax year 2020 to 2021 ·        you carry on a trade which has been adversely affected by coronavirus ·                   Your trading profits must also be no more than £50,000 and at least equal to your non-trading income for either the:  o       tax year 2018-19  o       average of the tax years 2016 -17, 2017 -18, and 2018-19 

Audience Question

There is no current facility to claim SEISS for the 5% of those legitimate businesses who began trading after April 2019. Does HMRC have the capacity to deal with appeals on an individual basis as its certainly not fair for new businesses to be left to hang and dry. This scheme can only be deemed as Fair and Targeted if aimed at all self employed.

Unlike for employees, self-employed income is not reported monthly, but is reported for the entire year at the end of the tax year.  Unfortunately, this means that the most reliable and up-to-date record we have of self-employed income is 2018/19 tax returns  Those who entered self-employment after this point will still be eligible for support through increased universal credit and business continuity loans

Audience Question

It doesn’t seem fair to those of us who started in 2017 and have improved trading profits in the last financial year, not to take into account 19-20 profits.

Unlike for employees, self-employed income is not reported monthly, but is reported for the entire year at the end of the tax year.  Unfortunately, this means that the most reliable and up-to-date record we have of self-employed income is 2018/19 tax returns  Those who entered self-employment after this point will still be eligible for support through increased universal credit and business continuity loans

Audience Question

When is the deadline to make a claim?

Yes, you will be able to claim after 18 May 2020. Every eligible customer has been given a date from when they can claim, between 13 and 18 May. You won’t be able to apply before your claim date, but you will be able to make a claim after that day. There are no plans to close the scheme for claims.

Audience Question

when does the grant deadline end, if I don’t want to claim for all months

The grants will be available for three months, but may be extended. No decision has been taken on closing the claim tool to new applicants

Audience Question

Hi i would like to make a claim

The online service has been available from 13 May 2020. If you’re eligible, we will tell you the date you can make your claim from (between 13 and 18 May). If your claim is approved you’ll receive your payment within 6 working days. If you’re unable to claim online an alternative way to claim will be available

Audience Question

Slide disappeared too soon. Will the SEISS be subject to income tax next year

This grant will be taxable and subject to Income Tax and self-employed National Insurance deductions in the normal way. The tax year in which the SEISS grant needs to be reported is dependent on whether the cash or accruals basis is used. HMRC will be publishing further guidance and information on this soon.

Audience Question

Does the “non-trading income” comparison mean, if you’re earning some self-employed money and some non-self-employed work, as long as the self-employed earnings are higher (and less than the max) then one qualifies?

If your average self-employed trading profits are no more than £50,000 and make up at least 50% of your total income you may be eligible for this scheme. 

Audience Question

What is classed as your profit?

Trading profits are not exactly the same as gross or net profit. The trading profit is worked out by taking the total trading income (turnover) and deducting any allowable business expenses and capital expenditure, but before deducting tax and National Insurance Contributions. You can find out how HMRC works out your trading profits on GOV.UK. https://www.gov.uk/guidance/how-hmrc-works-out-total-income-and-trading-profits-for-the-self-employment-income-support-scheme

Audience Question

I take a mimimum wage as changed company to Ltd over a year ago and so draw dividends each year. Can I make the claim?

Self-employed individuals who are owner-managers and pay themselves a salary will be eligible for support through the job retention scheme. SMEs can also access support through the temporary Coronavirus Business Interruption Loan Scheme. This supports SMEs with access to loans, overdrafts, invoice finance and asset finance of up to £5 million and for up to 6 years

Audience Question

Can I make a claim if I am still working but my workload has reduced?

The Self-employment Income Support Scheme (SEISS) will support self-employed individuals (including members of partnerships) whose income has been adversely affected by coronavirus (Covid-19).

Audience Question

Hello there does the grant effect universal credit?

Many self-employed people who are unable to work or need to reduce their hours because of Covid-19 may choose to apply for Universal Credit. These individuals will, if they meet the scheme criteria, also be eligible to receive a grant under the Self-Employed Income Support Scheme (SEISS). Universal Credit is designed to adjust the amount of benefits you receive in response to changes in your income. The Self Employed Income Support Scheme will be treated as earned income in UC in the same way as the Coronavirus Job Retention Scheme.

Audience Question

My business has been adversely affected because two of my clients have had to halve my work due to Coronavirus and their lack of income. I have also lost other work as a consequence but not to the full amount I believe my grant will be. And have been unable to pursue opportunities becasue i have had to look after my children a lot more too due to a lack of childcare as nursery is closed and my in laws are unable to help. Should I still claim?

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

Audience Question

Hi, I was about to start two projects with two new US based clients in March – which would have equated to a total of 10 hours extra work per week for me. Both of these have now cancelled due to the pandemic (one client has ceased trading and the other has put the project on hold indefinitely). I have already paid out for equipment relating to the projects (not a huge amount) but the extra 40 hours per month is a major loss to me. Am I able to claim for the lost income?

“You can claim if you’re a self-employed individual or a member of a partnership and you traded in the tax year 2018 to 2019, submitted your Self Assessment tax return on or before 23 April 2020 for that year. You traded in the tax year 2019 to 2020, you intend to continue to trade in the tax year 2020 to 2021 and carry on a trade which has been adversely affected by Coronavirus. Your trading profits must also be no more than £50,000 and at least equal to your non-trading income for either the tax year 2018-19  or the  average of the tax years 2016 -17, 2017 -18, and 2018-19.

Audience Question

I didn’t file for 2018/2019 yet, can I still file a claim for last year?

Unlike for employees, self-employed income is not reported monthly, but is reported for the entire year at the end of the tax year.  Unfortunately, this means that the most reliable and up-to-date record we have of self-employed income is 2018/19 tax returns  Those who entered self-employment after this point will still be eligible for support through increased universal credit and business continuity loans

Audience Question

What is there for people who are over £50,000? Mine was £65,000 last year (although that has already gone into the business)

Individuals can now more easily make a claim for Universal Credit (UC) or new style Employment and Support Allowance. Some individuals may also be able to access support through the temporary Coronavirus Business Interruption Loan Scheme.

Audience Question

I have been reminded to apply for SEISS, as I appear to meet the criteria, trading, posted tax return, earn less than 50%. After going through the checker i get a blue screen saying I’m eligible, but once clicking through its says I’m not. Im confused. Is the fact I’m a declared Foster Carer also which is labelled as zero profit causing the issue? Foster Caring isn’t my main income.

The helpline number is 0800 0159 559. Please only call us if you cannot find the support you need on GOV.UK or from your tax agent – this will leave our helplines and webchat service open for those who need our help the most. 

Audience Question

My question is with regard to the ‘equal to non-trading income’ element as I am part-time self-employed and part-time PAYE employed (furloughed) – does this matter?

If your average self-employed trading profits are no more than £50,000 and make up at least 50% of your total income you may be eligible for this scheme. 

Audience Question

In reply to your reply, yes but my grant is so small because of that three year average, it doesn’t cover my living costs and is unfair to those who in one of those years made a very low income. My current year’s income was not going to be huge but the ammount that I’ve been given is vastly disproportionate to my usual earnings. This is not fair for certain people in my position

The value of the grant is based on a 3-year average of trading/ share of partnership trading profits, from the tax years 2016/17 to 2018/19. Profit will be after deduction of capital allowances but before the set-off of any losses brought forward. Any losses for a year will be counted as losses for the overall calculation across 3 years. We will use average profits over 2016/17, 2017/18, and 2018/19 to determine eligibility for the grant; so if someone made a loss in 2018/19, they would still be eligible, so long as they made a profit on average across the three years, this average profit was less than £50,000, and these profits constituted more than 50% of their total income over this period. Trading profits will not be prorated if someone started trading part way through a year. We will disregard years when there was no self-employment. And we will disregard 2016/17 if there was no self-employment in 2017/18 (even if there was self-employment in 2016/17).

Audience Question

I am self-employed. I qualify for SEISS. However I will be receiving partial payment from the NHS during this time. These payments may be subject to clawback, the NHS has not said they won’t. My earnings have been affected by COVID-19. I cannot find any guidance that state that I cannot claim, if I do not claim and the NHS take their payments back, I will be completely stuck.

Anyone who submitted a tax return in 2018/19 will be eligible for the SEISS.   We recognise that those taking leave in 2018/19 may have reduced profits. However, to help those with volatile income in 2018/19 the calculation of the grant will be based on up to three years of returns.   We recognise that some people may not have submitted a 2018/19 return for a range of reasons, including because of parental leave.  The scheme has been designed to deliver support as quickly as possible to millions of self-employed individuals by using information HMRC already has. This is an enormous delivery challenge and we need to ensure that any changes don’t risk delivery of the scheme. 

Audience Question

hi , i have not been able to work due to covid 19, and may not be able to work in this trade year(2019-2020) due to pregnancy self isolating and upcoming maternity leave, can i still claim?

Anyone who submitted a tax return in 2018/19 will be eligible for the SEISS.   We recognise that those taking leave in 2018/19 may have reduced profits. However, to help those with volatile income in 2018/19 the calculation of the grant will be based on up to three years of returns.   We recognise that some people may not have submitted a 2018/19 return for a range of reasons, including because of parental leave.  The scheme has been designed to deliver support as quickly as possible to millions of self-employed individuals by using information HMRC already has. This is an enormous delivery challenge and we need to ensure that any changes don’t risk delivery of the scheme. 

Audience Question

It’s now the 18th? How can I claim?

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

Audience Question

I go through my Gateway account & it tells me I am eligible but when I press continue it says I am not recognised. So I cannot get any further what do I do?

The helpline number is 0800 0159 559. Please only call us if you cannot find the support you need on GOV.UK or from your tax agent – this will leave our helplines and webchat service open for those who need our help the most. 

Audience Question

how can i find out the date i can claim? i received an emial about gettign a date, but i didnt find a date in my emails.

If customers can’t remember the date they were given, they can check again by logging into the online checker at any time. Eligible individuals who haven’t yet used the eligibility checker can access the SEISS claims system and will be given a specific date to make their claim.

Audience Question

I applied for UC at the end of march , how the UC would effect my hmrc grant support , would I get tax 63% by UC , shell I cancel my UC 

Many self-employed people who are unable to work or need to reduce their hours because of Covid-19 may choose to apply for Universal Credit. These individuals will, if they meet the scheme criteria, also be eligible to receive a grant under the Self-Employed Income Support Scheme (SEISS). Universal Credit is designed to adjust the amount of benefits you receive in response to changes in your income. The Self Employed Income Support Scheme will be treated as earned income in UC in the same way as the Coronavirus Job Retention Scheme.

Audience Question

Hello, I have not been given a date to claim, so I just made a claim but have been told I’m not eligile, I have asked for reasons , what do I need to do ?

If the checker says you are not eligible, please check the guidance on GOV.UK to understand why that might be. If you use an accountant or tax agent, you can ask them for advice. https://www.gov.uk/guidance/claim-a-grant-through-the-coronavirus-covid-19-self-employment-income-support-scheme. If you still feel you meet the criteria, you can request a review and we will explain the decision by the end of May. If you are eligible, the service will remain open for you to claim. HMRC are confident that the eligibility checker produces a correct answer in over 99% of cases. There are a couple of common reasons HMRC are finding people are getting ineligible responses but may be eligible. 1. Incorrect data – check the UTR code and National Insurance number you are entering are correct. 2. Late filers – people who submitted their tax return after the January 31 deadline, will have had their details uploaded last to our service and may have tried using the checker

Audience Question

I work for a travel company as self employed person but only work through April to October but that money pays for bills etc. I also teach dance twice a week and that money also contributes to bills but I dont earn enough to pay tax but it helps pay all my bills and without that money I cannot pay for many things which I use that money for. Can you tell me if I am eligable as even though I dont earn enough to pay tax I earn enough to live off.

The SEISS will provide grants to those who are self-employed or members of partnerships worth 80% of their trading profits/partnership trading profits, paid out in a single instalment covering 3 months and capped at £7,500 altogether. The value of the grant is based on a 3-year average of trading/partnership trading profits, from the tax years 2016-17 to 2018-19. To work out the average HMRC will add together the total trading profit for the three tax years (where applicable) then divide by three (where applicable) and use this to calculate a monthly amount.

Audience Question

I have been told I am eligable… but have not been given a date, should I claim today?

If customers can’t remember the date they were given, they can check again by logging into the online checker at any time. Eligible individuals who haven’t yet used the eligibility checker can access the SEISS claims system and will be given a specific date to make their claim.

Audience Question

For those who have been working until now but their work will be finishing soon (due to events being cancelled due to covid-19) and are shielding, will there be another scheme in 3 months time to clain for June/July/August?

The grants will be available for three months in the first instance and payments will be backdated to March 2020.

Audience Question

Can you please confirm that the deadline for claiming is today please

You will be able to claim after 18 May 2020. Every eligible customer has been given a date from when they can claim, between 13 and 18 May. You won’t be able to apply before your claim date, but you will be able to make a claim after that day. There are no plans to close the scheme for claims.

Audience Question

I have been registered and am eligible but have not been given anything to claim with ie date, or email? 

You will be able to claim after 18 May 2020. Every eligible customer has been given a date from when they can claim, between 13 and 18 May. You won’t be able to apply before your claim date, but you will be able to make a claim after that day. There are no plans to close the scheme for claims.

Audience Question

sorry, but that doesnt answer my question. Has HMRC got the facility of dealing with individual claims for those who started trading after April 19 ?I have quartereley accounts generated by a chatered accountant and bank statements proving legitimacy.

The Chancellor is fully committed to supporting the self-employed; however, it is complex to design a scheme for the self-employed that is analogous to the scheme for employed workers.   Unlike for employees, self-employed income is not reported monthly, but is reported for the entire year at the end of the tax year.   The self-employed may receive income from other sources as well as taking different forms of remuneration (for example taking income as dividends as some self-employed will be incorporated) adding further complexity to the design of any scheme.  It has taken a little time to find a system that rightly provides support to those who have been impacted by Coronavirus, while ensuring that the system cannot be easily exploited by fraudsters and organised criminal groups.  We have engaged with bodies representing or which involve large numbers of self-employed people in designing this scheme. 

Audience Question

 Can I claim only for a few months, if I am not affected by all months?

You can claim if you’re a self-employed individual or a member of a partnership and:you traded in the tax year 2018 to 2019 and submitted your Self Assessment tax return on or before 23 April 2020 for that year, you traded in the tax year 2019 to 2020 and intend to continue to trade in the tax year 2020 to 2021. You’ve been adversely affected by Coronavirus. Your trading profits must also be no more than £50,000 and at least equal to your non-trading income for either the tax year 2018-19  and the  average of the tax years 2016 -17, 2017 -18, and 2018-19 

Audience Question

I do not know my gateway password 

To find out more about the eligibility checker please follow this link https://youtu.be/3XoMjilYOBs

Audience Question

Pre 2017 I was building up my business so turnover was much lower than subsequent years so is there any way that 2016-17 could be igniored from calculations, maybe 2019-20 used instead if this year’s submitted?

The value of the grant is based on a 3-year average of trading/ share of partnership trading profits, from the tax years 2016/17 to 2018/19. Profit will be after deduction of capital allowances but before the set-off of any losses brought forward. Any losses for a year will be counted as losses for the overall calculation across 3 years. We will use average profits over 2016/17, 2017/18, and 2018/19 to determine eligibility for the grant; so if someone made a loss in 2018/19, they would still be eligible, so long as they made a profit on average across the three years, this average profit was less than £50,000, and these profits constituted more than 50% of their total income over this period. Trading profits will not be prorated if someone started trading part way through a year. We will disregard years when there was no self-employment. And we will disregard 2016/17 if there was no self-employment in 2017/18 (even if there was self-employment in 2016/17). 

Audience Question

what evidence do you need to keep that you have been adversley effected

HMRC will risk assess self-assessment returns, including late returns, in the usual way.

Audience Question

do I make a claim on here when we are done

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

Audience Question

Part of my income is derived from employment from which I have been fuloughed. I have not recieved any money from this source can I still claim self employed help.

If your average self-employed trading profits are no more than £50,000 and make up at least 50% of your total income you may be eligible for this scheme. 

Audience Question

So either the most recent tax year is used or an average of the past three to determine if you earned more than 50% of your income from self employment?

The SEISS will provide grants to those who are self-employed or members of partnerships worth 80% of their trading profits/partnership trading profits, paid out in a single instalment covering 3 months and capped at £7,500 altogether. The value of the grant is based on a 3-year average of trading/partnership trading profits, from the tax years 2016-17 to 2018-19. To work out the average HMRC will add together the total trading profit for the three tax years (where applicable) then divide by three (where applicable) and use this to calculate a monthly amount.

Audience Question

I had to close down my shop temporarily. I don’t know the date when I re open it but still have to pay rent and bills for studio. Where can I claim for any help with that ?

https://www.gov.uk/dealing-hmrc-additional-needs

Audience Question

Sorry- you just put a link for my answer – I know I am able to claim as I have checked that I an eligible, I just meant for my situation below- My business has been adversely affected because two of my clients have had to halve my work due to coronavirus and their lack of income. I have also lost other work as a consequence but not to the full amount I believe my grant will be. And have been unable to pursue opportunities becasue i have had to look after my children a lot more too due to a lack of childcare as nursery is closed and my in laws are unable to help. Should I still claim?

– Individuals will be impacted differently because of coronavirus. – To be eligible your business has to have been adversely affected by the coronavirus outbreak. – We expect individuals to do the right thing and only seek a grant through the SEISS, which is ultimately funded by taxpayers, if they have been adversely impacted and need financial support. – We are building checks into the self-employment support scheme to prevent fraud. Only those already known to HMRC through tax return data as self-employed will be able to apply.

Audience Question

I’ve made a claim and been advised that I will receive a couple of hundred pounds which is totally insufficient. The reason for this is because between March 2017 and March 2019, it was a secondary income. However, during the last year – so from March 2019- present, its been my main income. I have had no income and have essentially lost my business. I will receive a few hundred pounds for this ….. is there a process I can engage in with HMRC to disagree with the amount of support supplied?

The value of the grant is based on a 3-year average of trading/ share of partnership trading profits, from the tax years 2016/17 to 2018/19. Profit will be after deduction of capital allowances but before the set-off of any losses brought forward. Any losses for a year will be counted as losses for the overall calculation across 3 years. We will use average profits over 2016/17, 2017/18, and 2018/19 to determine eligibility for the grant; so if someone made a loss in 2018/19, they would still be eligible, so long as they made a profit on average across the three years, this average profit was less than £50,000, and these profits constituted more than 50% of their total income over this period. Trading profits will not be prorated if someone started trading part way through a year. We will disregard years when there was no self-employment. We disregard 2016/17 if there was no self-employment in 2017/18 (even if there was self-employment in 2016/17).

Audience Question

What if you don’t think the claim is correct?

The value of the grant is based on a 3-year average of trading/ share of partnership trading profits, from the tax years 2016/17 to 2018/19. Profit will be after deduction of capital allowances but before the set-off of any losses brought forward. Any losses for a year will be counted as losses for the overall calculation across 3 years. We will use average profits over 2016/17, 2017/18, and 2018/19 to determine eligibility for the grant; so if someone made a loss in 2018/19, they would still be eligible, so long as they made a profit on average across the three years, this average profit was less than £50,000, and these profits constituted more than 50% of their total income over this period. Trading profits will not be prorated if someone started trading part way through a year. We will disregard years when there was no self-employment. And we will disregard 2016/17 if there was no self-employment in 2017/18 (even if there was self-employment in 2016/17).

Audience Question

have been contacted :invited to claim as eligible, it asked me for UTR and NIN, Gateway way Password,then was given the amount of my grant. I have never found my claim date, is that all ok?

If customers can’t remember the date they were given, they can check again by logging into the online checker at any time. Eligible individuals who haven’t yet used the eligibility checker can access the SEISS claims system and will be given a specific date to make their claim.

Audience Question

Also, my work is very seasonal with most of my work March to July. Is there any way this can be reflected in the calculation? 

The value of the grant is based on a 3-year average of trading/ share of partnership trading profits, from the tax years 2016/17 to 2018/19. Profit will be after deduction of capital allowances but before the set-off of any losses brought forward. Any losses for a year will be counted as losses for the overall calculation across 3 years. We will use average profits over 2016/17, 2017/18, and 2018/19 to determine eligibility for the grant; so if someone made a loss in 2018/19, they would still be eligible, so long as they made a profit on average across the three years, this average profit was less than £50,000, and these profits constituted more than 50% of their total income over this period. Trading profits will not be prorated if someone started trading part way through a year. We will disregard years when there was no self-employment. And we will disregard 2016/17 if there was no self-employment in 2017/18 (even if there was self-employment in 2016/17).

Audience Question

Can I please claim very soon as I need the money urgently.

The online service will be available from 13 May 2020. If you’re eligible, we will tell you the date you can make your claim from between 13 and 18 May. If your claim is approved you’ll receive your payment within 6 working days.

Audience Question

I am eligable but have not been notified to make a claim yet. When will I be notified?

If customers can’t remember the date they were given, they can check again by logging into the online checker at any time. Eligible individuals who haven’t yet used the eligibility checker can access the SEISS claims system and will be given a specific date to make their claim.

Audience Question

I haven’t claimed for UC yet, if I do how will this effected my tax return in the future?

Many self-employed people who are unable to work or need to reduce their hours because of Covid-19 may choose to apply for Universal Credit. These individuals will, if they meet the scheme criteria, also be eligible to receive a grant under the Self-Employed Income Support Scheme (SEISS). Universal Credit is designed to adjust the amount of benefits you receive in response to changes in your income. The Self Employed Income Support Scheme will be treated as earned income in UC in the same way as the Coronavirus Job Retention Scheme.

Audience Question

Do I need to complete my 19-20 Tax return before I make a claim (I have traded 3 years prior and continue to trade this year). Thank you.

You can claim if you’re a self-employed individual or a member of a partnership and: · you traded in the tax year 2018 to 2019 and submitted your Self Assessment tax return on or before 23 April 2020 for that year · you traded in the tax year 2019 to 2020 · you intend to continue to trade in the tax year 2020 to 2021 · you carry on a trade which has been adversely affected by coronavirus · Your trading profits must also be no more than £50,000 and at least equal to your non-trading income for either the: o tax year 2018-19 o average of the tax years 2016 -17, 2017 -18, and 2018-19 

Audience Question

If i am on maternity leave in the year 2020-2021, can i still claim for the seiss? and statutory maternity pay?

If you are claiming Maternity Allowance or taking maternity/paternity/adoption leave you will eligible for SEISS, providing you meet the other criteria and you intend to return to your trade after maternity/paternity/adoption leave.

Audience Question

I have been self employed for over 30 years and 3 years ago started freelance work in graphic design for a large company but do not have a contract with them. I however work every month for them and it is my main source of income but I am paid by PAYE through IR35 and my tax and national insurance is paid through the company. They say I am self employed but the money I earn does not go through my self employed books, as I am paid by PAYE. It is my main source of income and stopped abruptly sinec Covid 19 pandemic. Can I therefore claim SEISS? Please advise.Thank you.

If the checker says you are not eligible, please check the guidance on GOV.UK to understand why that might be. If you use an accountant or tax agent, you can ask them for advice. https://www.gov.uk/guidance/claim-a-grant-through-the-coronavirus-covid-19-self-employment-income-support-scheme. If you still feel you meet the criteria, you can request a review and we will explain the decision by the end of May. If you are eligible, the service will remain open for you to claim. HMRC are confident that the eligibility checker produces a correct answer in over 99% of cases. There are a couple of common reasons HMRC are finding people are getting ineligible responses but may be eligible. 1. Incorrect data – check the UTR code and National Insurance number you are entering are correct. 2. Late filers – people who submitted their tax return after the January 31 deadline, will have had their details uploaded last to our service and may have tried using the checker before they were invited to use it by HMRC. 

Audience Question

What if for example, last year the self-employed business had losses due to long term health problems, person was claiming universal credit during this time. Therefore, the three year average was greatly reduced during this time through no fault of the person. Is there a way to note this while making a claim?

The value of the grant is based on a 3-year average of trading/ share of partnership trading profits, from the tax years 2016/17 to 2018/19. Profit will be after deduction of capital allowances but before the set-off of any losses brought forward. Any losses for a year will be counted as losses for the overall calculation across 3 years. We will use average profits over 2016/17, 2017/18, and 2018/19 to determine eligibility for the grant; so if someone made a loss in 2018/19, they would still be eligible, so long as they made a profit on average across the three years, this average profit was less than £50,000, and these profits constituted more than 50% of their total income over this period. Trading profits will not be prorated if someone started trading part way through a year. We will disregard years when there was no self-employment. And we will disregard 2016/17 if there was no self-employment in 2017/18 (even if there was self-employment in 2016/17).

Audience Question

I completed my application – and was informed that I was eligible, and that I would receive contact from HMRC on my claim date, somewhere between 15 – 18th May, but have not received contact. Please can you advise as to the action I should take from here. Thank you

You will be able to claim after 18 May 2020. Every eligible customer has been given a date from when they can claim, between 13 and 18 May. You won’t be able to apply before your claim date, but you will be able to make a claim after that day. There are no plans to close the scheme for claims. https://www.gov.uk/guidance/claim-a-grant-through-the-coronavirus-covid-19-self-employment-income-support-scheme

Audience Question

If you are claiming Maternity Allowance or taking maternity/paternity/adoption leave you will eligible for SEISS, providing you meet the other criteria and you intend to return to your trade after maternity/paternity/adoption leave. – what is the other criteria?

If you are claiming Maternity Allowance or taking maternity/paternity/adoption leave you will eligible for SEISS, providing you meet the other criteria and you intend to return to your trade after maternity/paternity/adoption leave.

Audience Question

If I have not been effected yet but I am likley to be in the coming months. Can I still claim

The grants are taxable, and so businesses that are less affected by coronavirus will report higher taxable income when they come to do their tax returns for 2020-21. For those who abuse the system, HMRC has a wide range of statutory and common law powers to tackle fraud and criminality, which continue to apply. This scheme is only open to those whose trading/partnership profits have been adversely impacted by Coronavirus. We expect self-employed people to do the right thing and not make a claim unless their business has been adversely impacted by COVID-19.  HMRC will use a risk-based approach to compliance (as usual), and there is no doubt that we will take action in cases of suspected fraud or organised criminal attack.  

Audience Question

I started my self employment on 26th February 2018, so only had about five or six weeks income in the 2017/18 tax year (less than £1400 profit), but HMRC have taken that to be a full year’s earnings, so my average over three years is a little over half of last year’s (real) earnings. This is totally unfair.

The value of the grant is based on a 3-year average of trading/ share of partnership trading profits, from the tax years 2016/17 to 2018/19. Profit will be after deduction of capital allowances but before the set-off of any losses brought forward. Any losses for a year will be counted as losses for the overall calculation across 3 years. We will use average profits over 2016/17, 2017/18, and 2018/19 to determine eligibility for the grant; so if someone made a loss in 2018/19, they would still be eligible, so long as they made a profit on average across the three years, this average profit was less than £50,000, and these profits constituted more than 50% of their total income over this period. Trading profits will not be prorated if someone started trading part way through a year. We will disregard years when there was no self-employment. And we will disregard 2016/17 if there was no self-employment in 2017/18 (even if there was self-employment in 2016/17). 

Audience Question

I meet the criteria for the grant but when I realised work was dropping off I did a month of employed work but am still continuing trading this year. Does that mean I can still claim please?

Yes, you will be able to take on other work during this time, voluntary or paid. In doing so, you should still obey the government’s general instructions for working during the outbreak. This grant aims to support lost income and to allow individuals in self-employment to continue their trades once this crisis has passed.

Audience Question

I have made a claim and put in a review request as I think the amount is wrong. When will I hear back from HMRC?

If the checker says you are not eligible, please check the guidance on GOV.UK to understand why that might be. If you use an accountant or tax agent, you can ask them for advice. https://www.gov.uk/guidance/claim-a-grant-through-the-coronavirus-covid-19-self-employment-income-support-scheme. If you still feel you meet the criteria, you can request a review and we will explain the decision by the end of May. If you are eligible, the service will remain open for you to claim. HMRC are confident that the eligibility checker produces a correct answer in over 99% of cases. There are a couple of common reasons HMRC are finding people are getting ineligible responses but may be eligible. 1. Incorrect data – check the UTR code and National Insurance number you are entering are correct. 2. Late filers – people who submitted their tax return after the January 31 deadline, will have had their details uploaded last to our service and may have tried using the checker.

Audience Question

If I made a loss during my first year, will that be used in the calculation to reduce the eligible payment?

“The value of the grant is based on a 3-year average of trading/ share of partnership trading profits, from the tax years 2016/17 to 2018/19. Profit will be after deduction of capital allowances but before the set-off of any losses brought forward. Any losses for a year will be counted as losses for the overall calculation across 3 years. We will use average profits over 2016/17, 2017/18, and 2018/19 to determine eligibility for the grant; so if someone made a loss in 2018/19, they would still be eligible, so long as they made a profit on average across the three years, this average profit was less than £50,000, and these profits constituted more than 50% of their total income over this period. Trading profits will not be prorated if someone started trading part way through a year. We will disregard years when there was no self-employment. And we will disregard 2016/17 if there was no self-employment in 2017/18 (even if there was self-employment in 2016/17).

Audience Question

I am a dentist. I receive partial NHS payments which MAY be subject to clawback (i.e. we may have to pay it back). We are unable to open at this current time. My earnings are affected due to reduced NHS payments (which may be taken back), and unable to see anyone privately. Are there any exclusions for claiming the SEISS?

You can claim if you’re a self-employed individual or a member of a partnership and: ·        you traded in the tax year 2018 to 2019 and submitted your Self Assessment tax return on or before 23 April 2020 for that year ·        you traded in the tax year 2019 to 2020 ·        you intend to continue to trade in the tax year 2020 to 2021 ·        you carry on a trade which has been adversely affected by coronavirus ·                   Your trading profits must also be no more than £50,000 and at least equal to your non-trading income for either the:  o       tax year 2018-19  o       average of the tax years 2016 -17, 2017 -18, and 2018-19  To find out more about the eligibility checker, please follow this link https://youtu.be/3X4oMjIY0Bs

Audience Question

hi, my wife is a self employed carer and has lost a large amount of her income, normally she would phone up social services or the hospital care tean saying that she has some capacity and she would get some enquiries. Due to the virus the county council have trained over 1300 new carers to fill vacancies in the care industry. According to info i have been given is that the local council are advising care teams to use care companies as many smaller business like the self employed are not registered on the council payroll. i have not had any enquiries which usually runs at a couple a week, with this virus i expected enquiries to increase but i have had no enquiries for two months now, other self employed carers are in the same position. I believe my business has been affected by the virus and therefore am eligible to claim. would you agree

https://www.gov.uk/guidance/claim-a-grant-through-the-coronavirus-covid-19-self-employment-income-support-scheme The SEISS will provide grants to those who are self-employed or members of partnerships worth 80% of their trading profits/partnership trading profits, paid out in a single instalment covering 3 months and capped at £7,500 altogether. The value of the grant is based on a 3-year average of trading/partnership trading profits, from the tax years 2016-17 to 2018-19. To work out the average HMRC will add together the total trading profit for the three tax years (where applicable) then divide by three (where applicable) and use this to calculate a monthly amount.

Audience Question

Once Again, the question has not beebn answered. Im pretty sure that the HMRC could easily review individual cases. If I was closinga business midway through the financial year and showed HMRC my income to that date, HMRC could and would send me a tax bill for that period. The question remains, Has HMRC the capacity to review individual cases if this is acceptable to The Chancellor ? 

To try to provide the most accurate possible estimate of self-employed income, where possible we will use your average profits over three years. Unfortunately, we can only act speedily on the data we already hold. This latest data is from the 2018-19 tax year. We won’t penalise you if you only have records for 2018-19; we will just use that year to calculate the grant.

Audience Question

Can I claim for loss of rent due to the tennants not reciving enough income to pay their rent

No, the scheme applies to individuals who complete the self-employment pages of the self-assessment return, or partnership trading pages. These pages exclude income from property.

Audience Question

Can a claim be made for lessthan the full period, for example claim for April and May only? Or is it all or nothing.

The grants will be available for three months in the first instance and payments will be backdated to March 2020.

Audience Question

I have been told that I am eligible to apply, but my profits were over £50,000. Should I still apply? 

The value of the grant is based on a 3-year average of trading/ share of partnership trading profits, from the tax years 2016/17 to 2018/19. Profit will be after deduction of capital allowances but before the set-off of any losses brought forward. Any losses for a year will be counted as losses for the overall calculation across 3 years. We will use average profits over 2016/17, 2017/18, and 2018/19 to determine eligibility for the grant; so if someone made a loss in 2018/19, they would still be eligible, so long as they made a profit on average across the three years, this average profit was less than £50,000, and these profits constituted more than 50% of their total income over this period. Trading profits will not be prorated if someone started trading part way through a year. We will disregard years when there was no self-employment. And we will disregard 2016/17 if there was no self-employment in 2017/18 (even if there was self-employment in 2016/17). 

Audience Question

I’m still working a lot, so only losing out about £1000 from the current situation. But I’m guessing my grant would be much higher than that. Can I do a partial claim? it doesn’t seem right to make a profit from coronavirus!

– Individuals will be impacted differently because of coronavirus. – To be eligible your business has to have been adversely affected by the coronavirus outbreak. – We expect individuals to do the right thing and only seek a grant through the SEISS, which is ultimately funded by taxpayers, if they have been adversely impacted and need financial support. – We are building checks into the self-employment support scheme to prevent fraud. Only those already known to HMRC through tax return data as self-employed will be able to apply.

Audience Question

cannot enter a foreign postcode what do I do?

“The helpline number is 0800 0159 559. Please only call us if you cannot find the support you need on GOV.UK or from your tax agent – this will leave our helplines and webchat service open for those who need our help the most. 

Audience Question

As I’ve only been self employed 3 years, my first year is based on working for 3 months as I started at the end of that year. This has drastically lowered my calculated monthly income. Is it possible to opt out of calculating based of 3 years and instead use 2?

The value of the grant is based on a 3-year average of trading/ share of partnership trading profits, from the tax years 2016/17 to 2018/19. Profit will be after deduction of capital allowances but before the set-off of any losses brought forward. Any losses for a year will be counted as losses for the overall calculation across 3 years. We will use average profits over 2016/17, 2017/18, and 2018/19 to determine eligibility for the grant; so if someone made a loss in 2018/19, they would still be eligible, so long as they made a profit on average across the three years, this average profit was less than £50,000, and these profits constituted more than 50% of their total income over this period. Trading profits will not be prorated if someone started trading part way through a year. We will disregard years when there was no self-employment. And we will disregard 2016/17 if there was no self-employment in 2017/18 (even if there was self-employment in 2016/17).

Audience Question

How much tax and NI would be due?

The grants are taxable, and so businesses that are less affected by coronavirus will report higher taxable income when they come to do their tax returns for 2020-21. For those who abuse the system, HMRC has a wide range of statutory and common law powers to tackle fraud and criminality, which continue to apply.

Audience Question

I have been working during the months March, April and May and my income has reduced slightly. However, my income going into June and onwards will reduce a lot as my customers are in the hospitality industry – do I wait to see if the scheme is continued into June to be able to make a claim?

“The grants will be available for three months, but may be extended. No decision has been taken on closing the claim tool to new applicants.”

Audience Question

Is the claim awarded to be entered on my next tax return?

This grant will be taxable and subject to Income Tax and self-employed National Insurance deductions in the normal way. The tax year in which the SEISS grant needs to be reported is dependent on whether the cash or accruals basis is used. HMRC will be publishing further guidance and information on this soon.

Audience Question

What happens if at the end of the tax year, I discover that my business was not as badly affected as I thought it would be ? Will HMRC ask to take the Grant back ?

– Individuals will be impacted differently because of coronavirus. – To be eligible your business has to have been adversely affected by the coronavirus outbreak. – We expect individuals to do the right thing and only seek a grant through the SEISS, which is ultimately funded by taxpayers, if they have been adversely impacted and need financial support. – We are building checks into the self-employment support scheme to prevent fraud. Only those already known to HMRC through tax return data as self-employed will be able to apply.

Audience Question

The ‘address associated with the account’ is this the address you have registered with the bank account or the address for the bank? 

It is the address associated with the bank account – so the account holders address.

Audience Question

I have been self employed for 8 years, from which I make just a small profit. I jave also been in receipt of state benefits during all this time. Am I still eligible for the SE I Income Support scheme?

If your average self-employed trading profits are no more than £50,000 and make up at least 50% of your total income you may be eligible for this scheme. 

Audience Question

How does this affect child tax credits? Do I need to update my claim for that if I recive a grant?

Many self-employed people who are unable to work or need to reduce their hours because of Covid-19 may choose to apply for Universal Credit. These individuals will, if they meet the scheme criteria, also be eligible to receive a grant under the Self-Employed Income Support Scheme (SEISS). Universal Credit is designed to adjust the amount of benefits you receive in response to changes in your income. The Self Employed Income Support Scheme will be treated as earned income in UC in the same way as the Coronavirus Job Retention Scheme.

Audience Question

To have to submit my tax return from 2019 to 2020 before I can claim?

You can claim if you’re a self-employed individual or a member of a partnership and: · you traded in the tax year 2018 to 2019 and submitted your Self Assessment tax return on or before 23 April 2020 for that year · you traded in the tax year 2019 to 2020 · you intend to continue to trade in the tax year 2020 to 2021 · you carry on a trade which has been adversely affected by coronavirus · Your trading profits must also be no more than £50,000 and at least equal to your non-trading income for either the: o tax year 2018-19 o average of the tax years 2016 -17, 2017 -18, and 2018-19 

Audience Question

 If we are overpaid by SEISS as it does not take into account partial payments. Is there a way for HMRC to take the overpayments back?

The grants are taxable, and so businesses that are less affected by coronavirus will report higher taxable income when they come to do their tax returns for 2020-21. For those who abuse the system, HMRC has a wide range of statutory and common law powers to tackle fraud and criminality, which continue to apply.

Audience Question

I have already spent a fortune calling numbers from France for hours just to be cut off how do I claim this back?

The online service will be available from 13 May 2020. If you’re eligible, we will tell you the date you can make your claim from. If your claim is approved you’ll receive your payment within 6 working days.

Audience Question

Can I choose to calculate my grant based on 2 years not 3

The value of the grant is based on a 3-year average of trading/ share of partnership trading profits, from the tax years 2016/17 to 2018/19. Profit will be after deduction of capital allowances but before the set-off of any losses brought forward. Any losses for a year will be counted as losses for the overall calculation across 3 years. We will use average profits over 2016/17, 2017/18, and 2018/19 to determine eligibility for the grant; so if someone made a loss in 2018/19, they would still be eligible, so long as they made a profit on average across the three years, this average profit was less than £50,000, and these profits constituted more than 50% of their total income over this period. Trading profits will not be prorated if someone started trading part way through a year. We will disregard years when there was no self-employment. And we will disregard 2016/17 if there was no self-employment in 2017/18 (even if there was self-employment in 2016/17). 

Audience Question

If the first year trading was 2018-19 and it shows a loss due to many setting up costs lower sales but the second year is a true business with a profit can I stiil make a cliam?

The value of the grant is based on a 3-year average of trading/ share of partnership trading profits, from the tax years 2016/17 to 2018/19. Profit will be after deduction of capital allowances but before the set-off of any losses brought forward. Any losses for a year will be counted as losses for the overall calculation across 3 years. We will use average profits over 2016/17, 2017/18, and 2018/19 to determine eligibility for the grant; so if someone made a loss in 2018/19, they would still be eligible, so long as they made a profit on average across the three years, this average profit was less than £50,000, and these profits constituted more than 50% of their total income over this period. Trading profits will not be prorated if someone started trading part way through a year. We will disregard years when there was no self-employment. And we will disregard 2016/17 if there was no self-employment in 2017/18 (even if there was self-employment in 2016/17).

Audience Question

Over the last year, since my children are now older, I have been working on growing my business and my income has accordingly been higher than in earlier years. Since the beginning of lockdown I have had to manage both childcare responsibilities and work, with the result that I am working very long hours either side of the school day to keep up with the work I was already committed to. Up to now, my income has not been visibly adversely affected. However, I am worried that it will be going forward, as I have had to turn down work I’ve been offered and don’t currently have the capacity I had before lockdown began. My question is whether I should apply for SEISS as there are aspects of my business that have been adversely affected (amount of work I can accept, clients going elsewhere, excess and unsocial hours to meet existing work commitments), although this is not so far visible in my income.

You can claim if you’re a self-employed individual or a member of a partnership and: you traded in the tax year 2018 to 2019 and submitted your Self Assessment tax return on or before 23 April 2020 for that year.  You traded in the tax year 2019 to 2020 ·You intend to continue to trade in the tax year 2020 to 2021. You carry on a trade which has been adversely affected by coronavirus. Your trading profits must also be no more than £50,000 and at least equal to your non-trading income for either the: tax year 2018-19  or  the  average of the tax years 2016 -17, 2017 -18, and 2018-19 

Audience Question

What do I do if  I am on UC but also self employed how do I claim the self employment grant?

Many self-employed people who are unable to work or need to reduce their hours because of Covid-19 may choose to apply for Universal Credit. These individuals will, if they meet the scheme criteria, also be eligible to receive a grant under the Self-Employed Income Support Scheme (SEISS). Universal Credit is designed to adjust the amount of benefits you receive in response to changes in your income. The Self Employed Income Support Scheme will be treated as earned income in UC in the same way as the Coronavirus Job Retention Scheme. Please refer to https://www.gov.uk/guidance/claim-a-grant-through-the-coronavirus-covid-19-self-employment-income-support-scheme

Audience Question

I know it has been asked, but we need to know if the scheme will be extended. What are the plans in announcing this, or how do I take this further?

The grants will be available for three months, but may be extended. No decision has been taken on closing the claim tool to new applicants.

Audience Question

Could you define in detail what ” adversely Affected” means in financial terms

– Individuals will be impacted differently because of coronavirus. – To be eligible your business has to have been adversely affected by the coronavirus outbreak. – We expect individuals to do the right thing and only seek a grant through the SEISS, which is ultimately funded by taxpayers, if they have been adversely impacted and need financial support. – We are building checks into the self-employment support scheme to prevent fraud. Only those already known to HMRC through tax return data as self-employed will be able to apply.

Audience Question

I had to sign on to universal credit, how will this grant affect my universal creit claim?

Many self-employed people who are unable to work or need to reduce their hours because of Covid-19 may choose to apply for Universal Credit. These individuals will, if they meet the scheme criteria, also be eligible to receive a grant under the Self-Employed Income Support Scheme (SEISS). Universal Credit is designed to adjust the amount of benefits you receive in response to changes in your income. The Self Employed Income Support Scheme will be treated as earned income in UC in the same way as the Coronavirus Job Retention Scheme.

Audience Question

What months does this grant cover?

The grants will be available for three months in the first instance and payments will be backdated to March 2020.

How can I see if this support income is available to me 

You can claim if you’re a self-employed individual or a member of a partnership and: ·        you traded in the tax year 2018 to 2019 and submitted your Self Assessment tax return on or before 23 April 2020 for that year ·        you traded in the tax year 2019 to 2020 ·        you intend to continue to trade in the tax year 2020 to 2021 ·        you carry on a trade which has been adversely affected by coronavirus ·                   Your trading profits must also be no more than £50,000 and at least equal to your non-trading income for either the:  o       tax year 2018-19  o       average of the tax years 2016 -17, 2017 -18, and 2018-19  To find out more about the eligibility checker, please follow this link https://youtu.be/3X4oMjIY0Bs

Audience Question

Hello, I’m trying to apply for the self-employed grant (I am eligible) but don’t have a UK passport or driving licence, so have to choose option 3, “security questions”. However, the question on which address I am associated with makes no sense at all, I don’t recognise any of them, so when I pick “cannot answer”, I get an error message “Sorry, etc.” – and am logged out. Could you please check? 

The helpline number is 0800 0159 559. Please only call us if you cannot find the support you need on GOV.UK or from your tax agent – this will leave our helplines and webchat service open for those who need our help the most. 

Audience Question

I want the application form in order to apply.

The online service will be available from 13 May 2020. If you’re eligible, we will tell you the date you can make your claim from (between 13 and 18 May). If your claim is approved you’ll receive your payment within 6 working days. If you’re unable to claim online an alternative way to claim will be available

Audience Question

I am self employed (2019/20) was employed 2018/19, self employed 2017/2018 Am I eligible for 30% of the grant?

Anyone who submitted a tax return in 2018/19 will be eligible for the SEISS.   We recognise that those taking leave in 2018/19 may have reduced profits. However, to help those with volatile income in 2018/19 the calculation of the grant will be based on up to three years of returns.   We recognise that some people may not have submitted a 2018/19 return for a range of reasons, including because of parental leave.  The scheme has been designed to deliver support as quickly as possible to millions of self-employed individuals by using information HMRC already has. This is an enormous delivery challenge and we need to ensure that any changes don’t risk delivery of the scheme. 

Audience Question

Hi, i started work in January 2019 and submited my tax return for 2018/19 and worked till the lockdown started. i applied for the self employed support and the HMRC is only giving me £1000 for three months and i earnt more than a £1000 a month. What shall i do?

The value of the grant is based on a 3-year average of trading/ share of partnership trading profits, from the tax years 2016/17 to 2018/19. Profit will be after deduction of capital allowances but before the set-off of any losses brought forward. Any losses for a year will be counted as losses for the overall calculation across 3 years. We will use average profits over 2016/17, 2017/18, and 2018/19 to determine eligibility for the grant; so if someone made a loss in 2018/19, they would still be eligible, so long as they made a profit on average across the three years, this average profit was less than £50,000, and these profits constituted more than 50% of their total income over this period. Trading profits will not be prorated if someone started trading part way through a year. We will disregard years when there was no self-employment. And we will disregard 2016/17 if there was no self-employment in 2017/18 (even if there was self-employment in 2016/17).

Audience Question

Is SEISS due to be extended

The grants will be available for three months, but may be extended. No decision has been taken on closing the claim tool to new applicants.

Audience Question

If I submit my latest earnings would this affect the SEISS payment?

The value of the grant is based on a 3-year average of trading/ share of partnership trading profits, from the tax years 2016/17 to 2018/19. Profit will be after deduction of capital allowances but before the set-off of any losses brought forward. Any losses for a year will be counted as losses for the overall calculation across 3 years. We will use average profits over 2016/17, 2017/18, and 2018/19 to determine eligibility for the grant; so if someone made a loss in 2018/19, they would still be eligible, so long as they made a profit on average across the three years, this average profit was less than £50,000, and these profits constituted more than 50% of their total income over this period. Trading profits will not be prorated if someone started trading part way through a year. We will disregard years when there was no self-employment. And we will disregard 2016/17 if there was no self-employment in 2017/18 (even if there was self-employment in 2016/17). 

Audience Question

How can a self employed person (with a valid, working Government gateway ID) identify themselves to HMRC standards when they don’t have either a UK passport, or UK (or any) driving licence and an address search on a credit check agency says they cannot be identified?

The helpline number is 0800 0159 559. Please only call us if you cannot find the support you need on GOV.UK or from your tax agent – this will leave our helplines and webchat service open for those who need our help the most. 

Audience Question

How will this payment affect universal credit payments?

Many self-employed people who are unable to work or need to reduce their hours because of Covid-19 may choose to apply for Universal Credit. These individuals will, if they meet the scheme criteria, also be eligible to receive a grant under the Self-Employed Income Support Scheme (SEISS). Universal Credit is designed to adjust the amount of benefits you receive in response to changes in your income. The Self Employed Income Support Scheme will be treated as earned income in UC in the same way as the Coronavirus Job Retention Scheme.

Audience Question

Lots of people have a problem with confirming identity. How to solve it?

The helpline number is 0800 0159 559. Please only call us if you cannot find the support you need on GOV.UK or from your tax agent – this will leave our helplines and webchat service open for those who need our help the most. 

Audience Question

hi i am entilled to the grant, but i have been working for home and getting paid, can I claim the grant then?

Yes, you will be able to take on other work during this time, voluntary or paid. In doing so, you should still obey the government’s general instructions for working during the outbreak. This grant aims to support lost income and to allow individuals in self-employment to continue their trades once this crisis has passed.

Audience Question

Hello, I’ve been unable to make SEISS claim because the HMRC Government Gateway does not recognise my identity. I have been told I’m eligible to make a claim, and have been given a Government Gateway user ID, but can’t get any further. My guess is that there’s a problem because I’m registered under my NI number in both my maiden name and my married name. I’ve tried to sort this out with HMRC but with no luck. Please help! Thanks Kitty

The helpline number is 0800 0159 559. Please only call us if you cannot find the support you need on GOV.UK or from your tax agent – this will leave our helplines and webchat service open for those who need our help the most. 

Audience Question

If I am going to receive furlough via an examining body for exam marking during examining period, does this affect my ability to claim for lost income for my main self employment?

It is possible for individuals to benefit from both SEISS and CJRS if they meet the individual criteria for both. For the CJRS, this will depend on furloughing decisions made by the employer. For the SEISS, it will depend on whether an individual has more than 50% of their total income from trading profits in either 2018/19, or an average of the (up to) three years between 2016/17 and 2018/19, and they meet the other eligibility criteria.

Audience Question

I’ve been self employed for 6 years and am currently on maternity leave, claiming maternity allowance. I was hoping to return work in April of this year, but now am unsure of when I can return as a hairdresser. Am I still able to claim?

If you are claiming Maternity Allowance or taking maternity/paternity/adoption leave you will eligible for SEISS, providing you meet the other criteria and you intend to return to your trade after maternity/paternity/adoption leave.

Audience Question

The system is unfair for those who made low incomes for one of those years (personally, I was unable to work as much in one of those). I have as such been given a tiny ammount for three months, which is less than one week’s pay currently. Is there a way for people who are being paid significally lower than they should have earned to use a fairer system?

The value of the grant is based on a 3-year average of trading/ share of partnership trading profits, from the tax years 2016/17 to 2018/19. Profit will be after deduction of capital allowances but before the set-off of any losses brought forward. Any losses for a year will be counted as losses for the overall calculation across 3 years. We will use average profits over 2016/17, 2017/18, and 2018/19 to determine eligibility for the grant; so if someone made a loss in 2018/19, they would still be eligible, so long as they made a profit on average across the three years, this average profit was less than £50,000, and these profits constituted more than 50% of their total income over this period. Trading profits will not be prorated if someone started trading part way through a year. We will disregard years when there was no self-employment. And we will disregard 2016/17 if there was no self-employment in 2017/18 (even if there was self-employment in 2016/17).

Audience Question

I’ve been told I am eligible for a grant. I want to check though because on my last tax return 2018-19 my income from PAYE was more than 50% than my SE income. I anticipate this will be the case when I come to do my 2019-20 return also, but my income from SE is not consistent due to the nature of my work. Some years (e.g. 2016-17, 2017-18) it is higher than my PAYE income, and that may be the case for the tax year 2020-21. So I’m just checking I am definitely eligible and also, if my income for this tax year ends up being more than 50% PAYE will I have to pay back the grant if I claim it today? Thanks

You can use your average profits over 2016-17, 2017-18, and 2018-19 to determine eligibility for the grant. So if you made a loss in 2018-19, you would still be eligible, so long as your profits across all three years was on average no more than £50,000, these profits made up more than 50% of your total taxable income over this period, and you meet the other eligibility criteria.

Audience Question

What happens after the seminar? Do we then apply? 

The online service closes 18th May 2020. If you’re eligible, we will tell you the date you can make your claim from (between 13 and 18 May). If your claim is approved you’ll receive your payment within 6 working days. If you’re unable to claim online an alternative way to claim will be available.

Audience Question

Will I be eligible as a flight attendant as I’m self employed and have had no work since jill

The SEISS will provide grants to those who are self-employed or members of partnerships worth 80% of their trading profits/partnership trading profits, paid out in a single instalment covering 3 months and capped at £7,500 altogether. The value of the grant is based on a 3-year average of trading/partnership trading profits, from the tax years 2016-17 to 2018-19. To work out the average HMRC will add together the total trading profit for the three tax years (where applicable) then divide by three (where applicable) and use this to calculate a monthly amount.

Audience Question

If I get the SEISS grant and I also earn some money from partial work earnings and I then earn more from the 2 combined means I’ve earned more over the 3 months than normal will I have to repay the excess

you will be able to take on other work during this time, voluntary or paid. In doing so, you should still obey the government’s general instructions for working during the outbreak. This grant aims to support lost income and to allow individuals in self-employment to continue their trades once this crisis has passed.

Audience Question

I’m unsure if all my income has been included to make my calculation amount because some of my freelance work is paid via payroll but I am not an employee, it is still a freelance contract and therefore I’m not being furloughed. How do I find out if it’s been calculated?

The value of the grant is based on a 3-year average of trading/ share of partnership trading profits, from the tax years 2016/17 to 2018/19. Profit will be after deduction of capital allowances but before the set-off of any losses brought forward. Any losses for a year will be counted as losses for the overall calculation across 3 years. We will use average profits over 2016/17, 2017/18, and 2018/19 to determine eligibility for the grant; so if someone made a loss in 2018/19, they would still be eligible, so long as they made a profit on average across the three years, this average profit was less than £50,000, and these profits constituted more than 50% of their total income over this period. Trading profits will not be prorated if someone started trading part way through a year. We will disregard years when there was no self-employment. And we will disregard 2016/17 if there was no self-employment in 2017/18 (even if there was self-employment in 2016/17).

Audience Question

hi its not other work its the same job but just working from home and getting paid the same as i would if I was still gig into work

– Individuals will be impacted differently because of coronavirus. – To be eligible your business has to have been adversely affected by the coronavirus outbreak. – We expect individuals to do the right thing and only seek a grant through the SEISS, which is ultimately funded by taxpayers, if they have been adversely impacted and need financial support. – We are building checks into the self-employment support scheme to prevent fraud. Only those already known to HMRC through tax return data as self-employed will be able to apply.

Audience Question

Hi been self employed running my own financial advisory business for the last eight years. I have qualified for the SEISS grant. however last year I sold my business completely. This will be picked up in my latest tax return which is being sent shortly. However I immediately began a further self employment as an introducer for client financial business not an adviser. My income is lower but it hasbeen affected by Covid19 DO I STILL QUALIFY David david@dlfp.co.uk

You can claim if you’re a self-employed individual or a member of a partnership and: ·        you traded in the tax year 2018 to 2019 and submitted your Self Assessment tax return on or before 23 April 2020 for that year ·        you traded in the tax year 2019 to 2020 ·        you intend to continue to trade in the tax year 2020 to 2021 ·        you carry on a trade which has been adversely affected by coronavirus ·                   Your trading profits must also be no more than £50,000 and at least equal to your non-trading income for either the:  o       tax year 2018-19  o       average of the tax years 2016 -17, 2017 -18, and 2018-19 

Audience Question

I have been invited and reminded to apply for SEISS as I fit the criteria. Ive used the checker and a blue screen says in eligible to apply, however when i click make a claim it says im not eligible. Im confused as i earn under 50k, have posted a tax returne for 2018-2019 and over 50% of my income is from self employed. The only thing i can think of is that im a foster carer also which is declared a zero profit. Why do you think the issue is? Is it a technical bug?

The helpline number is 0800 0159 559. Please only call us if you cannot find the support you need on GOV.UK or from your tax agent – this will leave our helplines and webchat service open for those who need our help the most. 

Audience Question

How does this scheme affect us if on Universal Credit I have been on UC since 2018 alongside freelance work

Many self-employed people who are unable to work or need to reduce their hours because of Covid-19 may choose to apply for Universal Credit. These individuals will, if they meet the scheme criteria, also be eligible to receive a grant under the Self-Employed Income Support Scheme (SEISS). Universal Credit is designed to adjust the amount of benefits you receive in response to changes in your income. The Self Employed Income Support Scheme will be treated as earned income in UC in the same way as the Coronavirus Job Retention Scheme.

Audience Question

Hi I am a self employed childminder I earn less than £90 per week, I have been self employed 9 years and returns are up to date. I claim income support and need to know if I claim this support will it affect my income support please. I have tried contacting the benefits people but they just said it would go to a decision maker and my claim could be stopped. Many thanks. 

Many self-employed people who are unable to work or need to reduce their hours because of Covid-19 may choose to apply for Universal Credit. These individuals will, if they meet the scheme criteria, also be eligible to receive a grant under the Self-Employed Income Support Scheme (SEISS). Universal Credit is designed to adjust the amount of benefits you receive in response to changes in your income. The Self Employed Income Support Scheme will be treated as earned income in UC in the same way as the Coronavirus Job Retention Scheme.

Audience Question

I am paid as a freelancer /contractor as got this design work through Adlib agency, but English Heritage have always paid me by PAYE through IR35 so the organisation I have been working every month for for over 3 years will not allow me to be furlloughed

If your average self-employed trading profits are no more than £50,000 and make up at least 50% of your total income you may be eligible for this scheme. 

Audience Question

Does HMRC count 2019 earning

The value of the grant is based on a 3-year average of trading/ share of partnership trading profits, from the tax years 2016/17 to 2018/19. Profit will be after deduction of capital allowances but before the set-off of any losses brought forward. Any losses for a year will be counted as losses for the overall calculation across 3 years. We will use average profits over 2016/17, 2017/18, and 2018/19 to determine eligibility for the grant; so if someone made a loss in 2018/19, they would still be eligible, so long as they made a profit on average across the three years, this average profit was less than £50,000, and these profits constituted more than 50% of their total income over this period. Trading profits will not be prorated if someone started trading part way through a year. We will disregard years when there was no self-employment. And we will disregard 2016/17 if there was no self-employment in 2017/18 (even if there was self-employment in 2016/17). 

Audience Question

I havnt been finacially affected as I am still working from home and getting paid normal salary, can I claim the grant?

– Individuals will be impacted differently because of coronavirus. – To be eligible your business has to have been adversely affected by the coronavirus outbreak. – We expect individuals to do the right thing and only seek a grant through the SEISS, which is ultimately funded by taxpayers, if they have been adversely impacted and need financial support. – We are building checks into the self-employment support scheme to prevent fraud. Only those already known to HMRC through tax return data as self-employed will be able to apply.

Audience Question

Is there a deadline for SEISS applications?

Yes, you will be able to claim after 18 May 2020. Every eligible customer has been given a date from when they can claim, between 13 and 18 May. You won’t be able to apply before your claim date, but you will be able to make a claim after that day. There are no plans to close the scheme for claims.

Audience Question

Apologies this went off too fast- can I therefore apply for the self employed grant -as it is my main source of income and there is no work or support since lockdown started

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

Audience Question

Are there any exceptions for claiming SEISS? For example those self-employed who are receiving partial payments but have still been affected by Covid-19? Will HMRC work out the difference?

The value of the grant is based on a 3-year average of trading/ share of partnership trading profits, from the tax years 2016/17 to 2018/19. Profit will be after deduction of capital allowances but before the set-off of any losses brought forward. Any losses for a year will be counted as losses for the overall calculation across 3 years. We will use average profits over 2016/17, 2017/18, and 2018/19 to determine eligibility for the grant; so if someone made a loss in 2018/19, they would still be eligible, so long as they made a profit on average across the three years, this average profit was less than £50,000, and these profits constituted more than 50% of their total income over this period. Trading profits will not be prorated if someone started trading part way through a year. We will disregard years when there was no self-employment. And we will disregard 2016/17 if there was no self-employment in 2017/18 (even if there was self-employment in 2016/17).

Audience Question

Without claiming the grant, how do I register I’m now unemployed so that I don’t pay tax on nonexistent earnings?

If you’re due to pay a self-assessment payment on account by 31 July 2020 but the impact of the coronavirus causes you difficulty in making payment by that date, then you may defer payment until January 2021. Guidance can be found here. https://www.gov.uk/government/publications/guidance-to-employers-and-businesses-about-covid-19/covid-19-support-for-businesses

Audience Question

What if you’re getting basic working tax credit £53 a week?

The Self-employment Income Support Scheme (SEISS) will support self-employed individuals (including members of partnerships) whose income has been adversely affected by coronavirus (Covid-19).

Audience Question

My first financial year (17-18) was poor, my second (18-19) better and my last financial year (19-20) better still. I am just about to finish my 19-20 tax return. Will that be taken into account?

The SEISS will provide grants to those who are self-employed or members of partnerships worth 80% of their trading profits/partnership trading profits, paid out in a single instalment covering 3 months and capped at £7,500 altogether. The value of the grant is based on a 3-year average of trading/partnership trading profits, from the tax years 2016-17 to 2018-19. To work out the average HMRC will add together the total trading profit for the three tax years (where applicable) then divide by three (where applicable) and use this to calculate a monthly amount.

Audience Question

If you are tutor and self employed – do you advise to take the claim if the business is decreased by 50% and more?

– Individuals will be impacted differently because of coronavirus. – To be eligible your business has to have been adversely affected by the coronavirus outbreak. – We expect individuals to do the right thing and only seek a grant through the SEISS, which is ultimately funded by taxpayers, if they have been adversely impacted and need financial support. – We are building checks into the self-employment support scheme to prevent fraud. Only those already known to HMRC through tax return data as self-employed will be able to apply.

Audience Question

I just wanna know where to claim

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

Audience Question

My small business has been affected by caronavirus but I have still maintained some turnover. I have furloughed my staff and been able to cover the work left myself. Am I still eligible for SEISS?

“Yes, you will be able to take on other work during this time, voluntary or paid. In doing so, you should still obey the government’s general instructions for working during the outbreak. This grant aims to support lost income and to allow individuals in self-employment to continue their trades once this crisis has passed.”

Audience Question

I’m not sure whether I should apply. I’m working about 20% less than usual because of increased childcare responsibilities. Also, if my curent contract ended, which could happen anytime, I would find it very hard to find work. Is the 20% drop enough to claim or should I wait until I have no work. Thanks.

– Individuals will be impacted differently because of coronavirus. – To be eligible your business has to have been adversely affected by the coronavirus outbreak. – We expect individuals to do the right thing and only seek a grant through the SEISS, which is ultimately funded by taxpayers, if they have been adversely impacted and need financial support. – We are building checks into the self-employment support scheme to prevent fraud. Only those already known to HMRC through tax return data as self-employed will be able to apply.

Audience Question

Do we get a copy of the Q+A as the viewing box is so tiny, I can’t read them all the answers. Thanks

If you’re using a PC or laptop, select File and then ‘Save questions’ at the top of your control panel. If you’re using a Mac, on the ‘GoToMeeting’ toolbar select ‘File’ and ‘Save questions’. If you’re using a mobile phone or tablet you need to take screenshots of the question log.

Audience Question

I started trading in 2017 2018 but most of my income that year was still paye and I made a loss. 2018 19 self employment was the majority of my income and still is. my grant is greatly diminished by these 2017 18 start up costs. is there is anything I can do about this?

You can claim if you’re a self-employed individual or a member of a partnership and: ·        you traded in the tax year 2018 to 2019 and submitted your Self Assessment tax return on or before 23 April 2020 for that year ·        you traded in the tax year 2019 to 2020 ·        you intend to continue to trade in the tax year 2020 to 2021 ·        you carry on a trade which has been adversely affected by coronavirus ·                   Your trading profits must also be no more than £50,000 and at least equal to your non-trading income for either the:  o       tax year 2018-19  o       average of the tax years 2016 -17, 2017 -18, and 2018-19.

Audience Question

I un a beachwear business and my main profits are made between april and July as people buy from me in preparation for their summer holidays. this is not reflected in my tax returns so how will thiis be reflected in my payments?

The value of the grant is based on a 3-year average of trading/ share of partnership trading profits, from the tax years 2016/17 to 2018/19. Profit will be after deduction of capital allowances but before the set-off of any losses brought forward. Any losses for a year will be counted as losses for the overall calculation across 3 years. We will use average profits over 2016/17, 2017/18, and 2018/19 to determine eligibility for the grant; so if someone made a loss in 2018/19, they would still be eligible, so long as they made a profit on average across the three years, this average profit was less than £50,000, and these profits constituted more than 50% of their total income over this period. Trading profits will not be prorated if someone started trading part way through a year. We will disregard years when there was no self-employment. And we will disregard 2016/17 if there was no self-employment in 2017/18 (even if there was self-employment in 2016/17).

Audience Question

Q: I work as a dentist in NHS and private practices. My tax return includes the total of my earnings from both NHS and private work so my eligible amount is calculated taking my total income. However the NHS are already paying dentists directly for their NHS work so I am at no loss from this portion of my income, but I have lost my private portion. Is it possible just to claim this portion

Individuals will be impacted differently because of coronavirus. – To be eligible your business has to have been adversely affected by the coronavirus outbreak. – We expect individuals to do the right thing and only seek a grant through the SEISS, which is ultimately funded by taxpayers, if they have been adversely impacted and need financial support. – We are building checks into the self-employment support scheme to prevent fraud. Only those already known to HMRC through tax return data as self-employed will be able to apply.

Audience Question

You can use your average profits over 2016-17, 2017-18, and 2018-19 to determine eligibility for the grant. So if you made a loss in 2018-19, you would still be eligible, so long as your profits across all three years was on average no more than £50,000, these profits made up more than 50% of your total taxable income over this period, and you meet the other eligibility criteria.” Ok so if I averaged over 50% of my earnings from self employment on from my past three tax returns then I am eligible, regardless of what my earnings may be in this tax year? To be clear it was over 50% for 2016-17. 2017-18 and less than 50% for 2018-19.

You can claim if you’re a self-employed individual or a member of a partnership and you traded in the tax year 2018 to 2019 and submitted your Self Assessment tax return on or before 23 April 2020. You traded in the tax year 2019 to 2020 and intend to continue to trade in the tax year 2020 to 2021. You carry on a trade which has been adversely affected by coronavirus. Your trading profits must also be no more than £50,000 and at least equal to your non-trading income for either the tax year 2018-19  and an  average of the tax years 2016 -17, 2017 -18, and 2018-19 

Audience Question

There is no current facility to claim SEISS for the 5% of those legitimate businesses who began trading after April 2019. Does HMRC have the capacity to deal with appeals on an individual basis as its certainly not fair for new businesses to be left to hang and dry. This scheme can only be deemed as Fair and Targeted if aimed at all self employed.

Unlike for employees, self-employed income is not reported monthly, but is reported for the entire year at the end of the tax year.  Unfortunately, this means that the most reliable and up-to-date record we have of self-employed income is 2018/19 tax returns  Those who entered self-employment after this point will still be eligible for support through increased universal credit and business continuity loans.

Audience Question

It doesn’t seem fair to those of us who started in 2017 and have improved trading profits in the last financial year, not to take into account 19-20 profits.

Unlike for employees, self-employed income is not reported monthly, but is reported for the entire year at the end of the tax year.  Unfortunately, this means that the most reliable and up-to-date record we have of self-employed income is 2018/19 tax returns  Those who entered self-employment after this point will still be eligible for support through increased universal credit and business continuity loans

Audience Question

When is the deadline to make a claim?

The deadline is 18th May 2020. Every eligible customer has been given a date from when they can claim, between 13 and 18 May. There are no plans to close the scheme for claims.