The SEISS is to support self employed individuals (including members of partnerships) whose income has been negatively impacted by COVID-19

• It will provide a grant to self employed individuals or partnerships, worth 80% of their profits up to a cap of £2,500 per mont
• HMRC will use the average profits from tax returns in 2016-17, 2017-18 and 2018-19 to calculate the size of the grant
• Open to those where the majority of their income comes from self employment and who have profits of less than £50,000.
• It will be open for an initial three months with people able to make their first claim by the beginning of June 2020.