As you may well know, we have been working throughout the pandemic so far from home and we continue to do so. We are available via email on [email protected] and are holding any client meetings by phone or video call if possible. Our physical office remains closed for in person visits for the time being due to Covid-19 precautions, however we have a contactless drop off process if you need to drop in any documents. Please get in touch by email should you wish to do so.
You are receiving this email to let you know that if you were eligible the first time, you can now claim your second SEISS payment from HMRC. If you were not eligible the first time, then the rest of this email won’t apply to you (you can check eligibility using the same link below). The process is the same as you would have done last time, you will need to use your UTR and login details to do this. The amount this time is reduced by 10% to 70%. You also need to meet the eligibility criteria for this claim by being adversely affected.
Adversely affected is typically when your business has experienced lower income or higher costs due to coronavirus. HMRC expects you to make an honest assessment about whether your business has been adversely affected. There is no minimum threshold over which your business’ income or costs need to have changed.
Your business could be adversely affected by coronavirus if, for example:
-you’re unable to work because you:
-are on sick leave because of coronavirus
-have caring responsibilities because of coronavirus
you’ve had to scale down, temporarily stop trading or incurred additional costs because:
-your supply chain has been interrupted
-you have fewer or no customers or clients
-your staff are unable to come in to work
-one or more of your contracts have been cancelled
-you had to buy protective equipment so you could trade following social distancing rules
If you make a claim for the Self-Employment Income Support Scheme grant remember to keep records of how and when your business has been adversely affected. You will be asked to make a declaration to HMRC that your business has been adversely affected by coronavirus when making the claim.
To check eligibility and make a claim please click here: https://www.tax.service.gov.uk/self-employment-support/enter-unique-taxpayer-reference
You will need your UTR number and your NI number. You can find your UTR number on your tax return, SA302 (Tax Calculation) or on the reference section on letters from HMRC Self Assessment (you may have received one recently asking you to prepare your tax return for 5 April 2020). You should have this from your previous claim too. If you are still unable to locate your UTR number using these sources, drop us an email and we can give this to you.
If you have any further questions not covered in the guidance, feel free to email us!