HMRC to contact self-employed claimants for SEISS



HMRC has confirmed that they will be contacting self-employed individuals who are eligible for the fourth Self-Employment Income Support Scheme based on their tax returns in mid-April. 


These communications will be sent either by email, letter or within the online service.


The online service to claim the fourth grant will be available from late April 2021. All claims must be made on or before 1 June 2021. Claims must be made by the individual.


Grants are only available to self-employed individuals or members of a partnership. Trading profits must be no more than £50,000 and at least equal to or more than your non-trading income.


The fourth grant will be set at 80% of three month’s average trading profits, capped at £7,500.


There will also be a fifth grant covering the period May to September 2021, which will take the individual’s trading position for 2020/21. The fifth grant will be worth the same as the fourth for those with a turnover reduction of 30% or more. For those with a turnover reduction of less than 30%, it will be capped at £2,850


To make a claim, applicants will need the following:

  • Self-Assessment Unique Taxpayer Reference (UTR);
  • National Insurance number;
  • Government Gateway user ID and password; and
  • UK bank details including account number, sort code, name on the account and address linked to the account. (Only provide bank account details where a BACS payment can be accepted)


HMRC will check claims and take appropriate action to withhold or recover payments found to be dishonest or inaccurate with a penalty system in place.


If an amendment to a tax return on or after the 3 March 2021 lowers the amount you are eligible for. You must inform HMRC within 90 days.


For self-employed people currently trading but have reduced demand, keep any evidence that your business has had reduced activity, capacity or demand due to coronavirus at the time you made your claim, such as business accounts showing reduction in activity compared to previous years, records of reduced or cancelled contracts or appointments, and a record of dates where you had reduced demand or capacity due to government restrictions.



Blog post uploaded 13 Apr 2021