THE Government’s Self-Employment Income Support Scheme (SEISS) has opened up again for claims from August 17, permitting eligible self-employed business owners to claim their second, and final, taxable SEISS grant.

HMRC will continue to contact customers (by letter, SMS and/or email) to invite them to claim from a specified date, where they believe the individual meets the eligibility criteria. This criteria remains the same for the second grant as for the first grant and so as long as their business is still being adversely affected by coronavirus, customers eligible for the first grant will be able to apply again.

Applicants will be asked to confirm that their business has been adversely affected by coronavirus at any time since July 14, and that they intend to continue trading this tax year.

If you don’t hear from HMRC, but think you are eligible, you can use the online claim process to check whether you can claim.

There are a number of different examples for what constitutes ‘still being adversely affected’ by coronavirus and this includes those businesses that were temporarily closed and are now able to trade but have had to change the way in which they do so to meet social distancing rules.

For example, a shop owner who has re-opened her business but has had to reduce the number of customers she can serve due to social distancing rules and faced increased costs due to buying protective equipment, likewise, the hairdresser who has returned to offering his services but has had to drastically reduce the number of clients he can attend to and invested resources into the layout of his premises and providing PPE.

Records you should look to keep to prove your business has been adversely affected by coronavirus at the time you made your claim include:

n business accounts showing a reduction in turnover or increase in expenditure;

n confirmation of any coronavirus-related business loans you have received;

n dates your business had to close due to lockdown restrictions;

n dates you or your staff were unable to work due to coronavirus symptoms, shielding or caring responsibilities.

If you wish to claim this final grant you must do so on or before October 19. To discuss your eligibility for support or if you’re looking for accounting help and advice for your business, call Helen Robinson on 0739 208 5826 or email