The rules on who is eligible to claim are different to those for the previous SEISS grants. The third grant will be based on 80% of three months’ average trading profits, paid out in a single taxable instalment capped at £7,500, and will cover the period from 1 November to 29 January 2021. Self-employed people who are eligible will be able to claim the third grant at any time from 30 November 2020 to 29 January 2021.
Make sure you can log in to your Government Gateway account. This is your online account with HMRC. If you have never logged in or you have lost your password / ID, make sure you can access it now! You can register for the Government Gateway here. To find your lost UTR number look up your previous tax returns or letters from HMRC.
If you have forgotten your user ID or password, there is a page here to reset your details.
The third grant can be claimed any time from 30 November 2020 to 29 January 2021. If you claimed the previous grants, the claim process will be the same as before.
To be eligible for the third grant payment self-employed individuals, including members of partnerships, must:
For this third SEISS grant applicants must also now:
HMRC have published guidance based on reasonable belief that you will suffer a significant reduction in trading profits. You must keep evidence that shows how your business has been impacted by coronavirus resulting in less business activity than otherwise expected.
The records you can keep to support your claim include:
If you made a claim for the first or second SEISS grant, the HMRC system should still have your details. You shouldn’t need to enter all the details again, but you will still need to make the claim for the third SEISS grant through the HMRC website.
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