Ferret's Self-employment Income Support      
  Scheme (SEISS)  Reckoner  
     
  See information about the scheme        
  How to find the trading profit Each member of a couple is treated separately    
           
    Person 1 Person 2    
           
  Trading profit in years 2016 -2017. Enter £0 if not trading in year. Use minus "-" for loss.    
  Trading profit in years 2017 -2018. Enter £0 if not trading in year. Use minus "-" for loss.    
  Trading  profit in years 2018 -2019. Enter £0 if not trading in year. Use minus "-" for loss.    
           
  Other income in years 2016 -2017    
  Other income in years 2017 -2018    
  Other income in years 2018 - 2019    
           
  Are you subject to the loan charge?
   
           
  Did you trade in both tax years, 2018 to 2019 and 2019 to 2020, have been affected adversely by Coronavirus, and intend to trade in 2020 to 2021?
   
           
  SEISS assessed profits over relevant trading years    
  Average other income over period    
           
  Over £50,000 limit averaged?    
  Over £50,000 limit in final year    
  Less than half income from self-employment averaged    
  Less than half income from self-employment in final year    
           
  Lump Sum payable per month    
  3 Month total lump sum    
  Deductions on total sum - assumed that Class 2 & 4 NI  contributions apply and no higher rate tax.      
  If annual earnings will be less than £6,475    
  If annual earnings will be less than £9,500    
  If annual earnings will be less than £12,500    
  If annual earnings will be  £12,500 or more    
           
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