WHC is the trading name of Derede UK Limited, company number 06133298. Derede UK Limited is registered to carry out audit work in the UK and is regulated by the ICAEW. Details of the audit registration can be viewed at www.auditregister.org.uk under reference number C003509394

WHC

Chartered Accountants

Registered Auditors.

138 Quay Road

Bridlington

East Yorkshire

YO16 4JB


Telephone: 01262 400611

Email: info@whcbrid.com

Self Employed Grants - SEISS Application

HMRC have announced that they have sent out applications for the above.

They are sending the instructions by letter, email, and text. The emails and texts will not have links to them, if they have, they are fraudulent.

This will explain what you need to do to be ready to claim, when they open the portals.

Claims are expected to be open, via an online portal, from the 13th May 2020.


Very Important

Everyone who is self-employed must set up a government gateway for their self-employment, as this is involved in the government grant. It is going to be needed, so please ensure you have one set up asap.

You will need your UTR and National Insurance number, these are on your tax returns, the tax computations we give you, and the letters from HMRC. Ring our office if you cannot find these.

Please try to look for them first, we are not able to look for them for all our clients, our phone lines and emails are already jammed, please use us for emergencies, we only have a skeleton staff manning the office atm.


 Setting up your Government Gateway account

When you run the eligibility checker noted below (you will need your UTR and NI number) you can, at the same time set up your Government Gateway account (if you do not already have one). To do this you will need to verify your identity by the details from any of the following documents: -

 

  • ​driving licence photocard; or
  • UK passport; or
  • other financial ID associated with you Eg date you set up a mobile phone contract


Your Gateway ID will then be immediately created.


If you cannot do this then you will have to use the alternative Gateway account to create one. this route will involve HMRC creating a code which will be posted to you and only after you receive the code can you activate your account and this can take 5 to 10 working days to arrive


The best way to create your gateway account is via the Eligibility checker noted below.

The least favourable way to create you Gateway is via this link

 
Eligibility checker

 
HMRC is contacting all those who may be eligible, but not all recipients will in fact be eligible.

HMRC has selected the cases based on the information in the self-assessment tax returns filed by the taxpayers and has carried out the necessary calculations and eligibility checks based on those figures.

However, HMRC will not necessarily know whether the taxpayer meets the following conditions of the scheme:

  • traded in the tax year 2019/2020 (to 5th April 2020)
  • are trading when they apply or would be except for coronavirus.
  • intend to continue to trade in the tax year 2020/21; and
  • have lost trading profits due to coronavirus.


When you make your claim you will be asked to certify that these facts apply


HMRC has provided an eligibility checker to help taxpayers to confirm they are eligible. Completing the checker will assist when you make the actual claim and we urge our clients to use this and create their Gateway accounts at the same time via the link provided




We cannot do this for you

Applications

Applications will open to taxpayers on a staged basis between 13 and 18 May, with the portal opening on different days for different taxpayers.

HMRC will email taxpayers who have provided an email address (when using the eligibility checker or previously) to confirm when the portal is open for them.

Taxpayers can also use the eligibility checker to find out whether the application portal is open for them.

Taxpayers then log in to their government gateway account to complete the application process.

They are presented with a detailed calculation and are asked to:

  • read and accept the eligibility criteria.
  • complete declarations, including to confirm that the business has been adversely affected by coronavirus; and
  • supply the bank account details into which they would like the grant to be paid.


The taxpayer does not need to provide any information about their income – the calculations are all done by HMRC based on the tax returns submitted. HMRC will check the claim and expects to make payments from 25 May 2020 within six working days of the application being submitted. 

 Disputes

 
Where the eligibility checker gives a ‘not eligible’ result there is an option to ask HMRC to review the eligibility.

The process for disputing the amount of the grant is not yet known.

HMRC will have powers to check claims, to require repayment of the grant and to charge penalties. 

Role of agents (our role) - we are not permitted to make the claim for you

HMRC has given serious consideration to how it could allow agents to make claims on behalf of clients, but it has not proved possible in the limited time available to develop the system and given the limited one off nature of the scheme.

HMRC has advised that agents should not use client credentials to apply for grants on behalf of clients and that doing so may trigger HMRC fraud checks and delay payment. Using client credentials is, in most circumstances, a breach of Professional Conduct.

 Requirements

You will only need your:

  • Self-Assessment UTR – a 10-digit number on your tax computations, tax returns, and tax notices, and on the letter/emails from HMRC
  • National Insurance number
  • Government Gateway user ID and password
  • bank account number and sort code, you want to receive the grant into


Summary

Use the eligibility checker and set up your Gateway at the same time



If you cannot set up your Gateway via the eligibility checker then set up the Gateway via this link




Wait for the deadline stated, use the portal to make the claim, they know the amount, you cannot change this.

As accountants, it has been stated it is fraudulent if we try to make the claim on your behalf.