As we mentioned in yesterday’s newsletter, inexplicably, HMRC have announced that the self-employed cannot ask their Accountant to make the claim on their behalf.

To make the claim you have to have your own government gateway account. Most of you will not have one, as we normally access your affairs for you via our government gateway account, as your agent.

Get set up as a matter of urgency

Please do this well in advance of the claim service coming on-line on 13 May.

First check your eligibility by accessing the following link.  You can do that from now.

www.tax.service.gov.uk/self-employment-support/enter-unique-taxpayer-reference

You will need to enter your UTR (unique taxpayer reference) and National Insurance number and then follow the instructions.

The link will tell you if you are eligible and when you can claim from.

If you click “CONTINUE”, it will help you get set up in readiness for your claim.

The on-screen instructions will lead you to create your own government gateway account.

DO THAT URGENTLY SO YOU ARE READY TO MAKE YOUR CLAIM ON THE DATE HMRC TELL YOU

How to claim

You will need to access your government gateway account using your user ID and password from the date the above process tells you.

If you’re unable to claim online an alternative way to claim will be available. We will update you on this when HMRC release more details.

When you make your claim

You’ll have to confirm to HMRC that your business has been adversely affected by coronavirus.

HMRC will check claims and take appropriate action to withhold or recover payments found to be dishonest or inaccurate.

After you’ve claimed

Once you’ve submitted your claim, you will be told straight away if your grant is approved. HMRC will pay the grant into your bank account within 6 working days.
You must keep a copy of all records in line with normal self assessment record keeping, including

  • the amount claimed
  • the claim reference number for your records
  • evidence that your business has been adversely affected by Coronavirus

You will need to report the grant:

  • on your Self Assessment Tax Return
  • as self-employed income for any Universal Credit claims
  • as self-employed income and that you’re working 16 hours a week for any tax credits claims

BAYLISS WARE
CHARTERED ACCOUNTANTS
MAY 2020