Applications for the fourth SEISS grant open in late April 2021.

HMRC will reassess grant amounts, taking information from 2019/20 self assessment tax returns into account -  there will be winners and losers. 

The fifth grant will be available from late July 2021 and the amount of that grant will depend on whether turnover has reduced by more or less than 30%.

First broadcast on 13 April 2021

• Watch the recording and download the resources