How does your situation affect eligibility for the Self-Employed Income Assistance Scheme

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If your tax return is late, under investigation or amended

If your tax return is late

If you submitted your self-assessment return for the 2019 to 2020 tax year on or after March 3, 2021, you will not be able to apply.

When calculating your eligibility or the amount you will get, HMRC will not take into account self-assessment returns for tax years 2016 to 2017, 2017 to 2018 or 2018 to 2019 if they were submitted on or after March 3, 2021.

If your return is under investigation

We will use the information from your original tax return if:

  • is under investigation
  • was part of a contract settlement

If you’ve changed your tax return

When calculating your eligibility or the amount you will get, we will not take into account any changes to returns submitted for tax years 2016 to 2017, 2017 to 2018, 2018 to 19 and 2019 to 2020 if the changes have been made. submitted on or after March 3, 2021.

If an amendment to your tax return on or after March 3, 2021 reduces the amount of the grant you are entitled to, you must notify us within 90 days. You may need to repay part or all of the grant.

If you are a member of a partnership

Each partner in your partnership will have to make a complaint based on their own situation. We will determine your eligibility based on your share of the business benefits of the partnership.

If the rules of the partnership require a grant to be put into the partnership pot, the partnership must return the entire grant to you. It should be treated as partnership income like any other income.

Find an example of how we determine your eligibility for the partnership.

If having a new child affected your 2019 to 2020 tax return

You may be able to make a claim if having a new child affected your tax return from 2019 to 2020. For this plan, having a new child means:

  • to be pregnant
  • childbirth (including stillbirth after more than 24 weeks of pregnancy) and 26 weeks after childbirth
  • care for a child within 12 months of birth if you have parental responsibility
  • look after a child within 12 months of the placement for adoption
  • business profits and total income reported on your 2019 to 2020 income tax return means you do not meet the eligibility criteria for the grant
  • you did not file a tax return from 2019 to 2020

Before making a claim, you must Contact us to verify that having a new child has affected your eligibility.

To make a claim, you must have submitted a 2018-2019 income tax return and meet all others eligibility criteria.

How we will determine your eligibility and your grant

We will determine your eligibility based on your tax returns for any of the following:

  • the average of the 2016 to 2017, 2017 to 2018 and 2018 to 2019 tax years
  • the average of the 2017 to 2018 and 2018 to 2019 tax years, if you did not file a tax return in 2016 to 2017
  • tax year 2018 to 2019, if you did not file a tax return in 2017 to 2018

We will calculate your grant using on average up to 3 years of commercial profits. We will take into account business profits for tax years 2016 to 2017, 2017 to 2018 and 2018 to 2019.

If you have a spread in the years you traded, we will only use your most recent returns after the spread to determine your eligibility and the grant amount.

If you have loans that are covered by loan fees and have not reached a settlement with HMRC

If you received payment for work or services in the form of a loan or other form of credit covered by borrowing costs, you may be able to apply for a grant if you were self-employed and filed a 2017 to 2018 income tax return.

To be eligible for the grant, you must also have submitted your 2019 to 2020 income tax return by March 2, 2021 and:

  • continued to trade in the 2020 to 2021 tax years
  • intend to continue trading from 2021 to 2022

We will calculate your eligibility and average business profits based on:

  • the average of the 2016 to 2017 and 2017 to 2018 tax years
  • the 2017 to 2018 tax year, if you were not self-employed in the 2016 to 2017 tax year

The above guidelines do not apply if your loans have been taken out of the loan charge due to the changes made by the government to the 2020 finance law following the independent review of the borrowing charge or you have agreed to a contract settlement. You must follow the normal instructions.

If you ask for relief from the average

If you are self-employed farmer or market gardener, Where creative author or artist HMRC will use the profit amount before the impact of average claims to calculate:

  • if you can apply for a grant
  • how much grant you will receive

If you are a military reservist

The specified reservist activities are:

  • full-time service engagement
  • commitment of additional rights
  • call out

You may be able to make a claim if you performed specified reservist activities for at least 90 days in the 2019 to 2020 tax year, and it affected your business profits or total income for This year. One of the following should apply:

  • you have submitted a tax return for the year 2019 to 2020
  • you did not submit a declaration from 2019 to 2020 but you submitted a declaration from 2018 to 2019

We will determine your eligibility based on your tax returns for any of the following:

  • the average of the 2016 to 2017, 2017 to 2018 and 2018 to 2019 tax years
  • the average of the 2017 to 2018 and 2018 to 2019 tax years, if you did not file a tax return in 2016 to 2017
  • tax year 2018 to 2019, if you did not file a tax return in 2017 to 2018

We will calculate your grant using on average up to 3 years of commercial profits. We will take into account business profits for tax years 2016 to 2017, 2017 to 2018 and 2018 to 2019.

If you have a spread in the years you traded, we will only use your most recent returns after the spread to determine your eligibility and the grant amount.

We will not include any Department of Defense Reservist income when establishing your eligibility. You must meet all the others eligibility criteria.

If you started working for yourself on or after April 6, 2019

You may also be eligible to apply if you started self-employment on or after April 6, 2019 and submitted your self-assessment tax return for the 2019 to 2020 tax year. no later than March 2, 2021.

We will determine your eligibility based on the information in your 2019-2020 Self-Assessment Income Tax Return. We will not include any Department of Defense Reservist income when determining your eligibility.

If you are a non-resident or have chosen the payment base

You may be eligible for the grant if you are self-employed and you are:

Your UK trading profits for 2019-2020 must be less than £ 50,000 and at least equal to your other worldwide income in that fiscal year.

If you are not eligible based on your 2019-2020 tax return, then we will look at your average UK trading profits and worldwide income for the 2016-2017, 2017-2018, 2018 tax years. to 2019 and 2019 to 2020.

If you have a spread in the years you traded, we will only use your most recent returns after the spread to determine your eligibility and grant.

If you are not a UK resident or have chosen the base of payment and are subject to loan fees, you must confirm to HMRC either:

  • if you traded in the 2016 to 2017 and 2017 to 2018 tax years, your average UK trading profit for those tax years does not exceed £ 50,000 and the sum of those trading profits is at least equal to the sum of your other worldwide income in those tax years
  • if you did not trade in fiscal year 2016 to 2017, your UK trading profits for fiscal year 2017 to 2018 do not exceed £ 50,000 and are at least equal to your other worldwide income for this fiscal year

State aid

The Northern Ireland Protocol provides that EU state aid rules will apply in certain limited circumstances which are relevant to trade between Northern Ireland and the EU.

The self-employed income support scheme is state aid that meets the criteria of the European Commission Temporary frame (paragraph 3.10), designed to respond to the coronavirus (COVID-19).

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