Throughout the pandemic, self-employed individuals have been able to apply for additional SEISS grants from HMRC, and now, a fourth grant has been announced. The new grant can be applied for starting from late April, providing that applicants submitted their tax return for 2019-20 by midnight on the 2nd March 2021. This was the tax return that was initially set for the 31st January 2021 but was extended to March.

Business woman on the phone

How To Apply For The Fourth SEISS Grant

If you are interested in applying for the fourth SEISS grant, you can expect slightly stricter guidelines. Firstly, HMRC has included additional evidence from the two categories of taxpayer, and without this, the application will be blocked.

Those who are a new trader (this relates to those who started their business after the 5th April 2019) will receive a letter and phone call from HMRC, which they must respond to. They will also need to upload a copy of their ID onto a Dropbox link, along with three months worth of business bank statements from 2019-20. Please keep in mind that Dropbox links expire after two days, so uploading your documentation should not be delayed. We would recommend contacting HMRC on 0800 0241222 to confirm they have your correct telephone number.

In the instance where your 2020-21 tax return included a box checked to say that your business had ceased or changed (for example, from a partnership to a sole trader), you can expect an email from HMRC asking for more information. You will also need to email the SEISS compliance team at HMRC on seisscomplianceteam@hmrc.gov.uk.

Colleagues on laptop

Providing Trading Evidence For Your Application

During your application, HMRC will require evidence of either your trading activity or preparations to continue trading. The latter option applies to those who have had to temporarily suspend training due to the pandemic but intend to continue past the SEISS grant application date in late April. Evidence includes the following:

  • Business advertising books
  • Business receipts or sales invoices
  • Contracts to provide goods or services
  • Payments made via a business bank account

It may be possible to submit other forms of evidence, but it will be important to act quickly as the window to submit evidence is slim.