HMRC have updated their guidance on the support scheme for self-employed individuals (including Partnership members and furnished holiday letting businesses).
HMRC will start to contact eligible businesses this week but in the meantime an online portal has been launched where taxpayers (or their agents) can check eligibility for the scheme online (see below):
Check if you’re eligible to claim
You can use our online tool to find out if you’re eligible to make a claim. Your tax agent or adviser can also use the online tool on your behalf.
You’ll need your:
• Self Assessment Unique Taxpayer Reference (UTR) number – if you do not have this find out how to get your lost UTR number
• National Insurance number – if you do not have this find out how to get your lost National Insurance number
If you’re eligible
HMRC will tell you the date you’ll be able to make a claim from and ask you to add your contact details. We will use these to remind you when the online service will be available.
If you’re not eligible
If HMRC tell you that you’re not eligible to make a claim, you can ask HMRC to review this after you’ve used the online tool. If you want to do this at a later time, you’ll be able to use the online tool more than once.
The updated guidance can be found here: