23 Apr 2021The online service for applications for the fourth Self-employment Income Support Scheme (SEISS) grant is now open for claims, HMRC has confirmed. All applications must be submitted by the individual self-employed worker and cannot be handled by accountants or tax advisers. The fourth grant will be 80% of three months' average trading profits, to be claimed from late April 2021. Payment will be in a single instalment capped at £7,500 in total and will cover the period February to April 2021. The scheme has been extended to those who filed a 2019/20 self-assessment tax return prior to 3 March 2021. Claimants must have been impacted by reduced activity, capacity and demand, or have been trading previously and are temporarily unable to do so. All claims must be made on or before 1 June 2021. There is no requirement for an earlier SEISS grant to have been claimed to be able to claim the fourth grant. Applications for the fourth grant can be made here. If you would like further advice or require a compliance review on your eligibility, please contact us.