The claims process for the second grant under the Self-employment Income Support Scheme (SEISS) opened on 17 August.

HMRC has written to those who claimed under the first round, noting that they might be eligible for a second claim, but pointing out that eligibility depends on their business being ‘adversely affected’ by coronavirus on or after 14 July 2020.

On claiming the second payment, taxpayers will be required to confirm that their business has been adversely affected, and HMRC advises claimants to keep records to back up their claim. Claims for the second grant close on 19 October 2020.