Am I self employed?

Breezecomm

My wife rents out a (HMO) property, the tents/students have left and gone home as soon as COVID-19 lockdown happened. They are not paying rent and now in India.
She has 5 years of self-assessments
(She had to quit professional job 2 years ago as our children require additional care < Not sure if this is relevant)
Is she classed as self-employed?
Side notes:
Lloyds is refusing to give her a payment holiday.

mattyprice4004

Yes - if she fills in a tax return for self assessment she's self employed.  

Castle

Does she pay Class 4 NIC's?

Breezecomm

Castle said:

Does she pay Class 4 NIC's?

No

Hermann

Not sure that rental income counts as trading profit for the eligibility criteria.

Castle

Hermann said:

Not sure that rental income counts as trading profit for the eligibility criteria.

Agreed; otherwise, I would be expecting Class 4 NIC's to be paid on the profits.

Jeremy535897

Ordinary rental income does not count as self employed trading profits, which is what you need to have to get the self employed grant. There is no doubt at all on this point.

Breezecomm

The property is a HMO and therefore purchased with a business loan.
What support is out there for someone in her position?