HMRC have published a policy paper giving details of the fifth Self-Employment Income Support Scheme (SEISS) grant which will be available from late July 2021. 

The fifth SEISS grant, available to self-employed individuals and members of a partnership, was announced at Budget 2021. 

Key conditions

The fifth grant has similar qualifying conditions to the fourth SEISS grant. To be eligible:

What is different?

The amount of the grant is determined based on how much turnover has decreased in the year April 2020 to April 2021.

Where turnover has decreased by: 


Useful guides on this topic

COVID-19: Self-Employment Income Support Scheme (SEISS)
Support for the self-employed during the Coronavirus crisis. 

COVID-19: Government support tracker
This tracker covers measures announced by the government to support individuals and businesses, as we get through COVID-19.

COVID-19: Taxation of Coronavirus Support Payments
This guide summarises the tax treatment of grants paid during the Coronavirus pandemic.

External link

Policy paper: Self-Employment Income Support Scheme fifth grant

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