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<p>The Government announced at Budget 2021 that the Self-Employment Income Support
Scheme (SEISS) will continue until September, with a fourth and a final fifth grant.</p><p>
</p><p>The Government also announced a significant change in access to the SEISS.
Basing the fourth and fifth grants on 2019-20 Self Assessment tax returns means more
than 600,000 people are brought into scope who either became self-employed in 2019-20;
or were ineligible for previous grants, but now may be eligible for the fourth grant
on the basis of submitting their 2019-20 tax return.</p><p> </p><p>Using these returns
requires time to deliver, due to the increased population and new data. In order to
allow HM Revenue and Customs (HMRC) time to process 2019-20 tax returns it has not
been possible to invite applications or open the claims service earlier.</p><p> </p><p>Individuals
must have submitted their 2019-20 tax return by 2 March to be considered for the SEISS.
This date balances access for the vast majority of eligible self-employed individuals,
with the duty to protect the taxpayer against fraud as the details of the SEISS grants
became public.</p><p> </p><p>HMRC will open the online claims service for the fourth
SEISS grant from late April 2021 and expects to notify potentially eligible people
of their personal claim date from mid-April.</p><p> </p><p>The SEISS is just one part
of a wider package of support for the self-employed, including Restart Grants, the
Recovery Loan scheme, business rates relief, and other business support schemes.</p>
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