SEISS grants: ‘adversely affected’ businesses

HMRC has added a number of examples to its guidance How different circumstances affect the self-employment income support scheme to help businesses decide whether they meet the ‘adversely affected’ criteria for the first and second grants under the scheme.

The second payment under the scheme is available where the business or individual is adversely affected on or after 14 July 2020. The examples focus on situations where the business was impacted by closure due to the coronavirus health protection regulation restrictions (i.e. the lockdown), and inability of individuals to work because of the requirement to self-isolate.

As at 14 June, 2.6m claims had been made under the SEISS with a total value of £7.6bn, according to HMRC.