Now the CJRS has been launched and guidance provided, HMRC are now turning their attention to the SEISS scheme. We will be working through the detailed guidance to provide an update but have produced this flowchart around eligibility.

Notes

1. * Returns submitted between 1/2/2020 and 23/4/2020 will be subject to further risk assessment, which could delay or prevent a claim.
2. ** This is determined by either of the conditions below being true:-
   1. Your trading profits in 2018/19 are less than £50,000 and represent more than half of your taxable income.
   2. Your average trading profits from 2016/17, 2017/18 and 2018/19 are less than £50,000 and represent more than half of your taxable income in this three year period.