SEISS 5th Grant Criteria

azn3691

I am a self employed and I work at Heathrow airport as a consultant.  The airport was closed since the first lockdown and hence I had not worked since then.  The company I work for is now asking me to work starting August 1st but not as a self employed but as "employed on a zero hour contract" (I think in compliance with IR35).

I had availed all 4 grants but this time can I legally apply for the SEISS 5th Grant, considering that i have to "intend to keep trading" for this year? The intent criteria is debatable as I am allowed and can continue to look for a self employed job, even as I work as employed.  My income is still significantly reduced even with my new employed job. 

Any help or feedback is highly appreciated.

Jeremy535897

You have to "intend to continue to trade" at the time you make the claim. When a trade ceases is a question of fact, but case law has not been helpful in cases where the trade never in fact revives (Marriott v Lane, see https://library.croneri.co.uk/cch_uk/btc/1996-btc-297 ). See https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim80565

However, it is accepted that hindsight is not relevant in looking at the validity of a claim to SEISS, so as long as you have evidence that your trade still exists, and you are trying to continue it, and have made no decision about the job, that may suffice. If, however, the reality now is that you are going to accept this job, and are not trying to get any other sort of work, the claim would be very doubtful.