The scheme is now closed to new claims for the first grant. However, the scheme has been extended.
Have you been adversely affected on or after 14 July 2020?
If you were eligible for the first grant and can confirm to HMRC that your business has been adversely affected on or after 14 July 2020, you will be able to make a claim for a second and final grant from today.
Even if you did not make a claim for the first grant, if you are eligible, you can make a claim for the second and final grant from today, 17 August 2020. HMRC will contact you if you’re eligible. You can claim any time between your allocated date and the 19 October 2020.
Please check your eligibility
Under HMRC guidance, a business is adversely affected if the owner is unable to work because they are shielding, self-isolating or on sick leave – or have caring responsibilities – because of coronavirus. Other examples given as to why a business may have had to scale down or temporarily stop trading could be because the supply chain has been interrupted, there are fewer or no customers or clients or staff are unable to come in to work.
HMRC do have the power to review claims retrospectively once they see 2020/21 tax returns so please only apply if your business has been adversely affected on or after 14 July 2020. This typically means your business has experienced lower income and / or higher costs because of coronavirus (COVID-19) since 14 July. There is no minimum threshold over which a business’s income, costs or activity need to have changed by, but you will be asked to keep appropriate records as evidence of how your business has been adversely affected.
If you made a claim in error as you were not eligible for the grant, have been overpaid or would like to make a voluntary repayment, tell HMRC and pay some or all of the grant back.
Please talk to us if you are intending to make a claim as we have a calculator to assist you.