Further Treasury Direction made: extension to SEISS

25 November 2020

HM Treasury has made a further Treasury Direction, under Sections 71 and 76 of the Coronavirus Act 2020, in relation to the Self-Employment Income Support Scheme (SEISS), which reflects the third grant extension to the SEISS.

The direction amends and extends the effect of the SEISS and gives responsibility for the payment and management of the amounts to be paid out under the scheme to HMRC, in line with previous grants provided under the scheme. The SEISS direction and SEISS Extension direction continue to have effect but are modified and extended so that the scheme to which they relate takes effect as modified and extended as set out in the Schedule to the further direction.

Those who are eligible for the third grant of the scheme will be able to submit claims from 30 November 2020, and this will be through an online service.

The third grant relates to a three-month period, covering from November 2020 to January 2021. This will be paid at 80% of average monthly trading profits, paid in one single instalment and capped at £7,500 for that period. A further grant will be available, to cover February 2021 to April 2021 but it is not known at this time what level of support will be provided by the Government, and further detail will be made public in due course.

To be eligible for the extension to the grant, self-employed individuals, including members of partnerships, must:

  • Have been previously eligible for the SEISS first and second grant, although there is no requirement to have claimed the previous grants
  • Declare that they intend to continue to trade and either
    • Are currently actively trading but are impacted by reduced demand due to coronavirus
    • Were previously trading but are temporarily unable to do so due to coronavirus


The information in this article is accurate at the time of publication. For all the latest information, news and resources on how the COVID-19 pandemic is affecting payroll professions, visit our Coronavirus hub.