If you're self-employed or a member of a partnership and have been impacted by coronavirus (COVID-19) you may be eligible to claim the grant.
You can make your claim for the third grant from 30 November 2020. You must make your claim on or before 29 January 2021.
To make a claim for the third grant your business must have been impacted by coronavirus on or after 1 November 2020.
You can make a claim for the third grant if you’re eligible, even if you did not make a claim for the first or second.
Who can claim
You must meet all the eligibility criteria.
What you will need to make your claim
You will need your:
- Self Assessment Unique Taxpayer Reference (UTR) – if you do not have this find out how to get your lost UTR
- National Insurance number – if you do not have this find out how to get your lost National Insurance number
- Government Gateway user ID and password – if you do not have a user ID, or have lost it, you can create one or find out how to recover your login details when you make your claim
- UK bank details (only provide bank account details where a Bacs payment can be accepted) including:
- bank account number
- sort code
- name on the account
- your address linked to your bank account
How to claim
You must make your claim between 30 November 2020 and 29 January 2021.
You must make the claim yourself. You must not ask a tax agent or adviser to claim on your behalf as this will trigger a fraud alert, which will delay your payment.
The online service for the third grant will be available from 30 November 2020.
Records you need to keep
You must keep a copy of all records in line with normal self-employment record keeping requirements, including the:
- amount claimed
- grant claim reference
If you’re currently trading but have reduced demand
You must keep any evidence that your business has had reduced activity, capacity or demand due to coronavirus at the time you made your claim, such as:
- business accounts showing reduction in activity compared to previous years
- records of reduced or cancelled contracts or appointments
- fewer invoices
- a record of dates where you had reduced demand or capacity due to government restrictions
If your business is temporarily unable to trade
You must keep evidence if your business has been unable to trade due to coronavirus, such as:
- a record of dates where you had to close due to government restrictions
- NHS Test and Trace communications - if you’ve been instructed to self-isolate in-line with NHS guidelines and are unable to work from home (if you’ve been abroad and have to self-isolate, this does not count)
- a letter or email from the NHS asking you to shield
- test results if you’ve been diagnosed with coronavirus
- letters or emails from your child’s school if you have had parental caring responsibilities
We are receiving very high numbers of calls. Contacting HMRC unnecessarily puts our essential public services at risk during these challenging times.
But you can contact HMRC if you cannot get the help you need online.