Support for the self-employed has been given through the SEISS Grants 1, 2 and 3 for 2020/21 and will be given for 2021/22 through SEISS Grants 4 & 5. HMRC have been reviewing cases to check if a business was eligible to receive the grant and will continue as tax returns are filed.

The Government announced in the budget, further help for the self-employed, with a fourth and fifth SEISS Grant.

New procedures are being introduced on 1 March 2021. These changes were originally due to come into effect from October 2019 but were delayed to give businesses more time to prepare.