17 April 2020 update
This information from HMRC taken directly from their website so you will to register to receive the messages and apply for the self employment support grant
Follow this link to register for your personal tax account, click here
Checking if you have been adversely affected
You will need to confirm to HMRC that your business has been adversely affected by coronavirus. HMRC will as usual use a risk based approach to compliance.
How to claim
You cannot make a claim yet.
HMRC will aim to contact you by mid May 2020 if you’re eligible for the scheme, and invite you to claim using the GOV.UK online service.
If you’re unable to claim online an alternative way to claim will be available. We will update this page with more information soon.
This page will also be updated with the steps you can take to make it easier to claim using the GOV.UK online service.
You do not need to contact HMRC, as this will only delay the urgent work being undertaken to introduce the scheme.
You will only be able to claim using the GOV.UK online service. If you receive texts, calls or emails claiming to be from HMRC, offering financial help or a tax refund and asking you to click on a link or to give personal information, it is a scam.
After you’ve claimed
Once HMRC has received your claim and your grant is approved, we will contact you to tell you how much you’ll get and the payment details.
Is it taxed as income?
Yes ,the grant will be subject to Income Tax and National Insurance contributions but does not need to be repaid.
How does this work with Universal Tax Credit?
You can make a claim for Universal Credit while you wait for the grant. You should record the grant as part of your self-employment income, and it may affect the amount of Universal Credit you get. This will not affect Universal Credit claims for earlier periods.
If you receive the grant you can continue to work or take on other employment including voluntary work.