Our client has for many years been a self-employed entertainer – club and pub singer.
Covid 19 put a stop to that and the business has not yet resumed but there is no doubt that our client will continue back in the self-employment when conditions allow.
Like many, our client sought alternative "employment". She got a position as a courier driver. If this had been PAYE we would have had little doubt about her entitlement to continue claiming the SEISS grant in respect of her self-employment.
However, the courier driving is being treated as a second trade – self-employed and we are concerned whether the figures to be disclosed for making the fifth grant claim should be based purely on the singing – in which case you will be entitled to the full fifth grant but if the new self-employment has to be included she will be have no entitlement.
We asked HMRC on the telephone helpline and got no clear answer.
Does anyone have any experience or thoughts on this please?