Client successfully claimed SEISS 1,2 & 3. In 2019-20 trading Loss about 1K and state pension about 7K. Should he qualify based on prior 3 years or does he now not qualify at all because in 2019-20 his other income in excess of 50% of total income. I have looked at HMRC guidance but cannot see if he should qualify as average of 4 years, or now disqualified from claiming.
Has anyone out there seen more detail than I can find?