Self Employment Income Support Scheme Grants
The Self Employment Income Support Scheme (SEISS) was made up of four taxable government grants for self-employed individuals. These grants were lump sums rather than paid as a monthly salary. For those that qualified, the grants were based on average profits from the past three tax years.
Use “Self Employment Income Support Scheme (SEISS)” for the first use of the term in each section. Refer to it as “SEISS” after that.
Use “first grant”, “second grant” and “third grant” to refer to the different stages of the grant.
SEISS was different to furlough and should be referred to as “support for the self-employed”, “self-employed support” or “self-employed support grants”.
The term furlough should only be used to refer to those who were employed by an employer and met various qualifying dates and criteria, for example, on a Pay As You Earn (PAYE) roll by 30 October 2020.