Everyone who is eligible for the last SEISS grant should have received a personal start date from HMRC in recent months.
These gave self-employed taxpayers a date from which they can apply for the support, with the first applications being accepted from 29 July 2021.
HMRC has warned it won’t process claims submitted before an individual’s personal start date.
This staggered start aims to give HMRC enough time to assess each claim before the window closes on 30 September 2021.
Chancellor Rishi Sunak said earlier this year that the fifth round of grants will “support those most affected by the pandemic”.
There are two levels of grant available. Those whose turnover fell by 30% or more will continue to receive the full 80% grant of up to £7,500.
Those whose turnover has fallen by less than 30% will receive a reduced 30% grant of up to £2,850.
HMRC is using a turnover test to determine which level of grant taxpayers qualify for (either 30% or 80% of three months’ average monthly profits).
Just like the previous four SEISS grants, the latest grant is also subject to income tax and self-employed National Insurance contributions for 2021/22.
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