SEISS 3rd Grant– Guidance issued on how trading conditions affect eligibility

To be eligible to claim for the third Self-Employment Income Support Scheme (SEISS) grant you must either:

• be trading and impacted by reduced demand due to coronavirus, or
• have been trading but are temporarily unable to do so due to coronavirus.

To help businesses understand whether they are eligible for the 3^rd SEISS grant HMRC have issued guidance on what is meant by “reduced demand” or “temporary closure”.  To read the guidance, which includes examples visit:

How your trading conditions affect your eligibility for the Self-Employment Income Support Scheme – GOV.UK (www.gov.uk)