The scheme has been extended. If you were eligible for the first grant and can confirm to HMRC that your business has been adversely affected on or after 14 July 2020, you’ll be able to make a claim for a second and final grant from 17 August 2020.

You can make a claim for the second and final grant if you’re eligible, even if you did not make a claim for the first grant.

What you’ll need

You’ll need your:

• Self Assessment Unique Taxpayer Reference (UTR) – if you do not have this find out how to get your lost UTR
• National Insurance number – if you do not have this find out how to get your lost National Insurance number
• Government Gateway user ID and password – if you do not have a user ID, you can create one when you make your claim
• UK bank details (only provide bank account details where a Bacs payment can be accepted) including:
  • bank account number
  • sort code
  • name on the account
  • your address linked to your bank account

How to claim

HMRC will check claims and take appropriate action to withhold or recover payments found to be dishonest or inaccurate. If you know you’ve been overpaid or are not eligible for the grant and do not tell us you may have to pay a penalty.

Return to your claim

You can:

• check the status of your payment
• update your bank details if we have asked you to

After you’ve claimed

We will check your claim and pay your grant into your bank account in the next 6 working days. We will send an email when your payment is on its way.

Do not contact us unless it has been more than 10 working days since you made your claim and you have not received your payment in that time.

What happens next

If you think you’ve been overpaid, or are not eligible for the grant

Tell HMRC and pay back the Self-Employment Income Support Scheme grant if you:

• think you’ve been overpaid
• were not eligible for the grant
• want to make a voluntary repayment

You should tell us as soon as possible if you know you’ve been overpaid or are not eligible for the grant. You may have to pay a penalty if you do not tell us. Sign up for email alerts for any changes to this page.

If you think the grant amount is too low

We have used the information you or your tax agent or adviser sent us on your Self Assessment tax returns to work out your grant amount.

If you think the grant amount is too low, you should check how much you’ll get or contact your tax agent or adviser for help.

If you still think the grant amount is too low, you or your agent can ask HMRC to review your grant amount.

You or your agent will need:

• your grant claim reference
• your National Insurance number
• the Unique Taxpayer Reference you used on your claim
• details about why you think the grant amount is too low
• the Government Gateway user ID you used to make a claim

Record keeping and reporting

You must keep a copy of all records in line with normal self-employment record keeping requirements, including the:

• amount claimed
• grant claim reference

You should also keep any evidence that your business has been adversely affected by coronavirus at the time you made your claim, such as:

• business accounts showing a reduction in turnover

• confirmation of any coronavirus-related business loans you have received

• dates your business had to close due to lockdown restrictions

• dates you or your staff were unable to work due to coronavirus symptoms, shielding or caring responsibilities

You will need to report both grants:

• on your Self Assessment tax return for tax year 2020 to 2021

• as self-employed income for any Universal Credit claims

• as self-employed income as changes to your tax credits claims

The grant should be treated as income received on the day it’s paid for any Universal Credit claims or tax credit changes.

The grant does not need to be repaid but will be subject to Income Tax and self-employed National Insurance from the day you receive it.