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There are a number of conditions that you need to meet to be eligible to claim:

  • traded in the tax year 2019/20;  
  • are trading when you apply, or would be except for coronavirus;  
  • intend to continue to trade in the tax year 2020/21; and  
  • have lost trading profits due to coronavirus.
  • must have filed a tax return for 2018/19 as self-employed or a member of a trading partnership by 23rd April 2020
  • must have trading profits of no more than £50,000 and more than half of your total income come from self-employment for either the tax year 2018/19 or the average of the tax years 2016/17, 2017/18, and 2018/19.

We have explained how to use the eligibility checker and how to claim the Government self-employed income support here.


For our latest COVID-19 news and guidance for your business, visit our dedicated Coronavirus Hub.
We will be updating it regularly as we continue to monitor and digest all the latest information

Date published 7 May 2020 | Last updated 7 May 2020

This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.

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