skip to navigationskip to main content

Self-Employment Income Support Scheme Grant Extension

Posted 04/11/2020

The Self-Employment Income Support Scheme Grant Extension will last for six months, from November 2020 to April 2021. Grants will be paid in two lump sum instalments each covering a three-month period.

The first grant will cover from 1 November 2020 until 31 January 2021 and will be based on 55% of average monthly trading profits, paid out in a single instalment and capped at £5,160 in total.

The grant has increased from the previously announced level of 40% due the overall calculation including 80% of trading profits for November 2020.

The second grant will cover a three-month period from 1 February 2021 until 30 April 2021. The Government will review the level of the second grant and set this in due course.

The grants are taxable income and also subject to National Insurance contributions.

Eligibility

To be eligible for the Grant Extension self-employed individuals, including members of partnerships, must:

  • have been previously eligible for the Self-Employment Income Support Scheme first and second grant (although they do not have to have claimed the previous grants)
  • declare that they intend to continue to trade and either:
    • are currently actively trading but are impacted by reduced demand due to coronavirus
    • were previously trading but are temporarily unable to do so due to coronavirus

How to Claim

The online service for the 3rd grant will be available from 30 November 2020.

Follow us for further updates on:

Linked In https://www.linkedin.com/company/accountants-congleton-cheshire

Twitter https://twitter.com/Hammond_McNulty

Subscribe to our newsletter

Our monthly newsletter contains a round up of the latest tax news and updates of what's happening at Hammond McNulty

As a subscriber you will automatically receive our newsletter direct to your inbox

Please read our Privacy Policy before signing up