Jul 06
Final call for the first SEISS grant
Individuals who are eligible for the first Self-employment Income Support (SEISS) grant must make their claim by Monday 13 July.
When applications for SEISS grants opened in mid-May, HMRC did not specify any deadline for claims – the deadline of 13 July 2020, announced when the scheme was extended, is now approaching and claims for the first grant must be made by this date.
Businesses must have been adversely affected by coronavirus when they claim the grant. This means that, to claim the first grant, the business must have adversely affected on or before 13 July 2020 and to claim the second grant they must have been adversely affected after that date.
HMRC’s guidance on making a claim, says: “Do not make a claim based on an adverse effect you think may happen in the future.” It also reassuringly states: “If your business recovers after you’ve claimed, your eligibility will not be affected”.
Our advice is that businesses should judge their eligibility based on their circumstances in the period up to the date the claim is made and keep evidence to support that judgement.


