英国疫情期间: 政府对自雇的人Self employed的经济帮助-4月22日之前一定要交报表

2020年3月26日英国财政部长宣布, 对疫情期间的自用雇佣的人给与经济补贴。

如果您的餐馆或外卖店或小超市是用自由交易的形式经营Self employed, 不是以有限公司交易Limited company, 如下信息可能对您有帮助。


  • 过去3个财政年(2016-2017,2017-2018,2018-2019的平均利润小于50,000英镑,您向HMRC 递交了自我评估税表
  • 过去2个财政年(2017-2018,2018-2019的平均利润小于50,000英镑,您向HMRC 递交了自我评估税表
  • 2018-2019年的平均利润小于50,000英镑,您向HMRC 递交了自己评估税表


补贴的金额为过去3个财政年(2016-2017,2017-2018,2018-2019的报税的利润的平均数的80%, 每月补贴的最高金额不超过2500英镑, 补贴的月份为2020年3月,4月,5月。 资金会在2020年6月到位。


请不要申请, 如果有资格, HMRC会联系您。 因为现在工作繁忙, 请不要联系HMRC申请。


如果您还没有递交2018-2019年的自我评估的税表, 要必须在4月23日之前交到HMRC. 如果您是用会计帮您办的, 请马上联系和催他们帮您递交

英文全文, 见如下:


Claim a grant through the coronavirus (COVID-19) Self-employment Income Support Scheme


Use this scheme if you’re self-employed or a member of a partnership and have lost income due to coronavirus.

Published 26 March 2020


HM Revenue & Customs


  1. Who can apply
  2. How much you’ll get
  3. How to apply
  4. After you’ve applied
  5. Other help you can get

This scheme will allow you to claim a taxable grant worth 80% of your trading profits up to a maximum of £2,500 per month for the next 3 months. This may be extended if needed.

Who can apply

You can apply if you’re a self-employed individual or a member of a partnership and you:

  • have submitted your Income Tax Self Assessment tax return for the tax year 2018-19
  • traded in the tax year 2019-20
  • are trading when you apply, or would be except for COVID-19
  • intend to continue to trade in the tax year 2020-21
  • have lost trading/partnership trading profits due to COVID-19

Your self-employed trading profits must also be less than £50,000 and more than half of your income come from self-employment. This is determined by at least one of the following conditions being true:

  • having trading profits/partnership trading profits in 2018-19 of less than £50,000 and these profits constitute more than half of your total taxable income
  • having average trading profits in 2016-17, 2017-18, and 2018-19 of less than £50,000 and these profits constitute more than half of your average taxable income in the same period

If you started trading between 2016-19, HMRC will only use those years for which you filed a Self-Assessment tax return.

If you have not submitted your Income Tax Self-Assessment tax return for the tax year 2018-19, you must do this by 23 April 2020.

HMRC will use data on 2018-19 returns already submitted to identify those eligible and will risk assess any late returns filed before the 23 April 2020 deadline in the usual way.

How much you’ll get

You’ll get a taxable grant which will be 80% of the average profits from the tax years (where applicable):

  • 2016 to 2017
  • 2017 to 2018
  • 2018 to 2019

To work out the average HMRC will add together the total trading profit for the 3 tax years (where applicable) then divide by 3 (where applicable), and use this to calculate a monthly amount.

It will be up to a maximum of £2,500 per month for 3 months.

We’ll pay the grant directly into your bank account, in one instalment.

How to apply

You cannot apply for this scheme yet.

HMRC will contact you if you are eligible for the scheme and invite you to apply online.

Individuals do not need to contact HMRC now and doing so will only delay the urgent work being undertaken to introduce the scheme.

You will access this scheme only through GOV.UK. If someone texts, calls or emails claiming to be from HMRC, saying that you can claim financial help or are owed a tax refund, and asks you to click on a link or to give information such as your name, credit card or bank details, it is a scam.

After you’ve applied

Once HMRC has received your claim and you are eligible for the grant, we will contact you to tell you how much you will get and the payment details.

If you claim tax credits you’ll need to include the grant in your claim as income.

Other help you can get

The government is also providing the following additional help for the self-employed:

Income Expenditure