For the 2019 to 2020 tax year, the claimant must have submitted their tax return on or before March 2, 2021.
Claimants must be either “currently trading but are impacted by reduced demand due to coronavirus” or “have been trading but are temporarily unable to do so due to coronavirus”.
Claimants must also declare they intend to continue trading and that they “reasonably believe” there will be a “significant reduction” in their trading profits.
Before applying for SEISS grant four, claimants should check the Government website to see if they are eligible.
Further information about the eligibility criteria for SEISS grant four can be found on the Government website HERE.