The fourth Self-employed Income Support Scheme (SEISS) grant covers the period February to April 2021.
It will now be open to individuals who became self-employed in the 2019/20 tax year - a group that were previously excluded from previous incarnations of the SEISS grant.
Only those who had filed their 2019/20 self-assessment return by 2 March 2021 will qualify for these grants.
The eligibility tests for the fourth and fifth SEISS grants will now consider four years of tax return data.
The fourth SEISS grant covers the period February to April 2021, and as before it has been set at 80% of three months' average trading profits and is capped at £7.500.
However, in its latest incarnation, those who had filed their 2019/20 self-assessment return by 2 March 2021 will qualify for these grants. It will, however, also be open to individuals who became self-employed in the 2019/20 tax year, a group that was previously excluded.
As was the case with previous claims, you'll need the following information to make a claim: -
Self Assessment Unique Tax Reference (UTR);
National Insurance number;
Government Gateway user ID and password;
UK Bank details including account number, sort code, name on the account and address linked to the account;
Only provide bank details where a BACS payment can be accepted.
It is expected that HMRC will contact those they believe are eligible for the fourth SEISS grant in mid-April.