SEISS 4 Eligibility check question

jmb1

I understand I should "reasonably believe there is a significant reduction in your trading profits due to coronavirus between February 2021 and April 2021". I am taking this to mean what I believe my profits should have been in this period had there not been the ongoing pandemic. My trouble is if I compare this period with same last year, my profits are clearly going to be higher this year as last year was significantly reduced due to the pandemic when I had to shut up shop completely for approx a month in March 2020.

Given this, is it reasonable to compare sales for the same period from the year before? We would naturally assume they would be roughly equivalent or better but are in fact severely reduced this year.

Jeremy535897

The test is as you first describe. You are not comparing with last year, but it is useful to note down why last year is not reflective of a "normal" result, as you have done.

TBagpuss

I agree with Jeremy - my understanding is that the test is what you would have expected to see were it not for the pandemic. - so comparing to the last pre-pandemic year is fine - the key is that you have to have a reasonable belief that you've been affected and be able to explain why you held that belief, if asked.