Client started his business in late 2018 so did SA for 2018/19, but made a loss, and also had emplyment income for the earlier part of the year. Business has been doing very well in 2019/20 and has been his only source of income for the whole of the year. So will he be eligible for aid? Chancellor said "last three years", but by the time the aid becomes available ("June") we can have filed the 2019/20 return.
Suppose we'll have to wait for HMRC detailed guidance, but client is, understandably, anxious - his business has come to a complete stop.