Self-employment income support scheme: second grant opens for applications

The application process for the second SEISS grant opens today 17 August.

You can read more about the extension to the scheme on GOV.UK. Members can visit our dedicated CJRS page, which provides guidance on the scheme and is regularly updated.

We understand that HMRC is also preparing to reach out to newly eligible reservists to invite them to claim their grants if they meet the criteria for SEISS. Newly eligible parents will be able to provide evidence to support their claim using an online form in August.

In recent discussions with HMRC, we once again raised the issue of Northern Ireland ID verification issues and the inability of agents to make SEISS claims on behalf of clients. HMRC has confirmed that agents are again not able to make claims for clients in respect of the second grant.

However, following on from our lobbying on this matter, we understand the issue with Northern Ireland ID verification using a Northern Ireland driving licence to set up a Government Gateway ID has now been resolved. Should taxpayers still not be able to set up a Government Gateway ID they must apply for the SEISS by phone.

The rational for agents not being able to apply for the SEISS scheme on behalf of clients is that the SEISS scheme is short lived. According to HMRC, their resources were better directed to enabling agents to make claims under the job retention scheme which runs for a longer period until 31 October 2020 and became much more complex with the introduction of flexible furloughing from 1 July.