Coronavirus Self-employment Income Support Scheme

▤ Summary

You can apply if you’re a self-employed individual or a member of a partnership and you: Your self-employed trading profits must also be less than £50,000 and more than half of your income come from self-employment. This is determined by at least one of the following conditions being true: If you started trading between 2016-19, HMRC will only use those years for which you filed a Self-Assessment tax return. If you have not submitted your Income Tax Self-Assessment tax return for the tax year 2018-19, you must do this by 23 April 2020. HMRC will use data on 2018-19 returns already submitted to identify those eligible and will risk assessing any late returns filed before the 23 April 2020 deadline in the usual way.

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