Making claims and miscellaneous

Making Claims and Miscellaneous


You cannot apply until HMRC contacts you. If you are eligible, HMRC will tell you when you can make your claim. It has advised that its online service for applications will be available from 13 May 2020. Once your claim has been approved by HMRC, it will make payment within 6 working days.

SEISS will be paid to you as a single sum, not in monthly instalments. Payments will be made available from mid-May 2020. In the interim you can apply for Universal Credit if you are eligible.

SEISS grant payments received must be treated as income and added to other income for tax purposes. In other words, it is taxable income and you have to show the payments on your tax return.

You must be trading when you apply under SEISS or would be except for Covid-19 preventing it.

You do not have to prove that you have been adversely impacted by Covid-19 nor do you have to prove the amount of loss suffered in order to make a claim, but HMRC will introduce checks to prevent fraud.

If you receive the SEISS grant you can continue to work, start a new trade or take on other employment including voluntary work.

If you operate your business through a company, SEISS will not apply, but you can, as an employee of your company, make a claim under the Coronavirus Job Retention Scheme.

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