Second Self Employment Income Support Scheme Grant

The Self-Employment Income Support Scheme (SEISS) opens again for claims from 17 August, when eligible self-employed constituents can claim their second, and final, taxable SEISS grant.

We will contact people living in your constituency (by letter, SMS and/or email) to invite them to claim from a specified date, if they meet the eligibility criteria. The eligibility criteria for the second grant is the same as for the first grant – so as long as their business is still being adversely affected by coronavirus, constituents eligible for the first grant will be able to apply again. Applicants will be asked to confirm that their business has been adversely affected by coronavirus at any time since 14 July, and that they intend to continue trading this tax year.

If people don’t hear from HMRC, but think they are eligible, they can use the online claim process to check whether they can claim.

If a constituent’s responsibilities as a new parent meant they did not submit a tax return for 2018/2019, or their trading profits in 2018/19 were less than their other income (and they were therefore ineligible for SEISS), they may now be able to claim.

Eligibility includes:

  • caring for a child within 12 months of birth, or adoption placement
  • pregnancy or childbirth, within 26 weeks of the date of giving birth
  • a stillbirth after more than 24 weeks of pregnancy

For new parents, their 2017-18 or both 2016-17 and 2017-18 self-assessment returns can now be used to asses eligibility and grant calculation. If these changes mean someone could now be eligible, they need to confirm to HMRC that being a new parent affected their trading profits or total income in the tax year 2018 to 2019. These changes mean new parents may now be able to claim for the first SEISS grant, the second SEISS grant, or both (depending on when their businesses may have been adversely affected by Coronavirus) when applications open for the second grant.