COVID-19 Self-Employment Income Support Tool

Coronavirus (COVID-19) Self-Employment Income Support Scheme (SEISS) tool. Use this to see whether you meet the main qualifying conditions to allow you to claim under the UK government's Coronavirus Self-Employment Income Support Scheme. 

 See also our guide to the Self-Employment Income Support Scheme (SEISS) 

Self-Employed Income Support Scheme (SEISS) Eligibility Tool

Were you trading as a self-employed taxpayer in the tax year ending 5 April 2019?
Were you trading as a self-employed taxpayer in the tax year ending 5 April 2019?
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Did you submit your Self Assessment tax return for the tax year 2018-19 on or before 23 April 2020?
Did you submit your Self Assessment tax return for the tax year 2018-19 on or before 23 April 2020?
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Were you trading as a self-employed taxpayer in tax year ending 5 April 2020?
Were you trading as a self-employed taxpayer in tax year ending 5 April 2020?
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Would you be trading as a self-employed taxpayer in the current (2020-21) tax year were it not for the coronavirus outbreak?
Would you be trading as a self-employed taxpayer in the current (2020-21) tax year were it not for the coronavirus outbreak?
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Have you lost trading profits due to the coronavirus?
Have you lost trading profits due to the coronavirus?
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Were you non-resident, made a claim for the remittance basis or made a claim for averaging in 2018-19?
Were you non-resident, made a claim for the remittance basis or made a claim for averaging in 2018-19?
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There are special rules for the SEISS where:

a) The person making a claim is a non-UK resident for that year or has made a claim under section 809B of ITA 2007 (claim for remittance basis to apply), or

b) Where an averaging claim has been made under Chapter 16 of Part 2 of ITTOIA 2005 (averaging profits of farmers and creative artists).

If either of the above applies you will need to check your figures with your tax adviser and HMRC will verify your profits when you make your claim.

Non-residents and remittance basis users

Include in your calculations for your other income, the amount of overseas income for that year where you are a non-UK resident for that year or have made a claim under section 809B of ITA 2007 (claim for remittance basis to apply).

Averaging

Where an averaging claim has been made under Chapter 16 of Part 2 of ITTOIA 2005 (averaging profits of farmers and creative artists):

  • The trading income component of total income of the tax years to which the claim relates is taken as the trading income before any adjustment is made in accordance with section 223 of that Act (adjustment of profits).
  • The total income of the tax years to which the claim relates is taken as the total income before any adjustment is made in accordance with section 223 of that Act.

 

Are you subject to the loan charge?
Are you subject to the loan charge?
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Persons chargeable to the loan charge are required to meet a different set of qualifying conditions compared to other taxpayers. Loan charge payers only use their income for the SEISS calculation for 2017-18, and 2016-17 (if trading in that year too), as the loan charge distorts the total income figure.

A person if subject to the loan charge if:

a) On 26 March 2020 the person is chargeable to income tax on any amount by reason of Schedule 11 or 12 to the Finance (No. 2) Act 2017 (loan charge) as enacted as at that date, or
(b) the person would be so chargeable but for entering into a contract settlement on or after 20 December 2019.

For more information on the Loan Charge, visit our Loan Charge Zone 

Were you trading as a self-employed taxpayer in tax year ending 5 April 2018?
Were you trading as a self-employed taxpayer in tax year ending 5 April 2018?
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Were you trading as a self-employed taxpayer in tax year ending 5 April 2017?
Were you trading as a self-employed taxpayer in tax year ending 5 April 2017?
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Were your trading profits for the year 2017-18, £50,000 or less?
Were your trading profits for the year 2017-18, £50,000 or less?
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Are your trading profits for the year 2017-18 more than 50% of your total income in the same year?
Are your trading profits for the year 2017-18 more than 50% of your total income in the same year?
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Are your trading profits for 2017-18, or the the average of years 2017-18 & 2016-17, £50,000 or less?
Are your trading profits for 2017-18, or the the average of years 2017-18 & 2016-17, £50,000 or less?
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Are your trading profits for 2017-18 more than 50% of your total income for 2017-18, or are your combined trading profits for 2017-18 and 2016-17 more than 50% of your total income over the same periods?
Are your trading profits for 2017-18 more than 50% of your total income for 2017-18, or are your combined trading profits for 2017-18 and 2016-17 more than 50% of your total income over the same periods?
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Invalid Input

Were you trading as a self-employed taxpayer in tax year ending 5 April 2018?
Were you trading as a self-employed taxpayer in tax year ending 5 April 2018?
Invalid Input

Are your trading profits for the year 2018-19, £50,000 or less?
Are your trading profits for the year 2018-19, £50,000 or less?
Invalid Input

Are your trading profits for the year 2018-19 more than 50% of your total income over the same period(s)?
Are your trading profits for the year 2018-19 more than 50% of your total income over the same period(s)?
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Invalid Input

Were you trading as a self-employed taxpayer in tax year ending 5 April 2017?
Were you trading as a self-employed taxpayer in tax year ending 5 April 2017?
Invalid Input

Invalid Input

Are your profits for 2018-19, or your average profits for 2018-19, 2017-18 & 2016-17, £50,000 or less
Are your profits for 2018-19, or your average profits for 2018-19, 2017-18 & 2016-17, £50,000 or less
Invalid Input

Are your trading profits for 2018-19 more than 50% of your total income for 2018-19, or are your combined trading profits for 2018-19, 2017-18 & 2016-17 more than 50% of your total income for both years?
Are your trading profits for 2018-19 more than 50% of your total income for 2018-19, or are your combined trading profits for 2018-19, 2017-18 & 2016-17 more than 50% of your total income for both years?
Invalid Input

Are your average profits for 2018-19, or your average profits for 2018-19 & 2017-18, £50,000 or less
Are your average profits for 2018-19, or your average profits for 2018-19 & 2017-18, £50,000 or less
Invalid Input

Are your profits for 2018-19 more than 50% of your total income for 2018-19, or are your combined trading profits for 2018-19 and 2017-18 more than 50% of your total income for both years?
Are your profits for 2018-19 more than 50% of your total income for 2018-19, or are your combined trading profits for 2018-19 and 2017-18 more than 50% of your total income for both years?
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You appear to meet the basic criteria to make a claim under the Self-employed scheme. 

Note:

  • The special conditions that apply if you are subject to the Loan Charge.
  • You will need to adjust your profits if you have claimed Farmer's Averaging relief to exclude the averaging adjustment or make changes if you are a remittance basis user. 

See our guide to the COVID-19 Self-employment Income Support Scheme (SEISS) for more details and examples.

What now?

You can now make a claim from HMRC using the GOV.UK online service

 

 

You do not appear to meet the qualifying conditions in order to make a claim under HMRC's coronavirus (COVID-19) Self-Employment Income Support Scheme (SEISS).

Two points to note:

If you are a new parent and the reason that your 2018/19 self employed profits were less than half of your total income for 2018/19 was due to the fact that you took time out for childcare in the first 12 months or birth or adoption, you may still be eligible to make a claim from 1 July. HMRC have modified the rules for parents. Follow the links below to find out more.

For other taxpayers, it is worth double checking using HMRC's tool, as you may have simply made a mistake. HMRC's guidance and conditions may change over time.

For more information see our guide to this Self-Employment Income Support Scheme.

or refer to HMRC's guide or check your claim by using HMRC using the GOV.UK online service

 


 

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Answer the questions as they arise. Press Reset to clear and start again.

 

Warning 

The tool is designed to act as a guide to the basics of this scheme.

The tool is updated for new legislation passed on 1 May 2020.

The following will want to seek assistance if their tax affairs are complicated and they will need to discuss their claims with their professional advisers:

  • Farmers and Authors who use profits averaging need to make an extra adjustment to their trading and other income figures.
  • Non-residents and remittance basis users need to include offshore income in their other figures

Disclaimer

The details of the qualifying conditions may change over time and you are recommended to refer to HMRC's detailed guidance on this topic.

This tool is provided as a basic guide to HMRC's qualifying conditions and the creators of this tool provide no warranty or any form of guarantee that it will provide the correct result. Only HMRC can decide whether any claim under SEISS will be successful. Factors HMRC will consider include the nature of your business, how you have been affected by the Covid-19 pandemic and what you have reported on past tax returns.

The terms and conditions of this website are just here.

SEISS Tool version 1.1