15 May 2020

1. Log into your online self-assessment HMRC account (when googled, you will first see a Covid-19 update page, scroll to the bottom to go continue to log in);
2. Once on your account, near the top of the page you will be provided with a link to follow and make the claim;
3. You will need to scroll through the page to the “How to Claim” section (half way down) and click “Start now”;
4. You will be required to enter your UTR followed by your national insurance number;
5. If you have not previously completed the eligibility checker whereby you logged in and provided additional security information verifying your identity, you will now be required to do so. Otherwise, you will reach the declaration page.
6. The declaration page states:

   Before continuing, you need to confirm:

   • you traded in the tax year 2019 to 2020
   • you intend to continue to trade in the tax year 2020 to 2021
   • your business has been adversely affected by coronavirus

   By submitting this claim, you are confirming the following:

   • your business has been adversely affected by coronavirus
   • your claim is in accordance with HMRC’s published guidance
   • the information you have provided is correct, to the best of your knowledge
   • if any of this information changes, you will contact HMRC to amend the claim
     
7. If you accept the declarations, you must scroll to the bottom of the page and click accept and continue;
8. You will then be required to enter full name, email address (important as HMRC will email when payment is on its way) and telephone number (optional);
9. You will then be shown the amount HMRC has calculated based on tax returns previously submitted, but we would recommend you check this has been correctly calculated;
10. If you happy the calculation is correct, you must confirm;
11. Once confirmed, you are asked whether the amount is to be paid into a personal bank account or business bank account, the bank account details and the billing address for that account; and
12. You will then receive confirmation the claim has been submitted as well as a claim reference number.