COVID-19: toolkit for GPs and GP practices

Locum doctors

Location: England Wales Scotland
Audience: GPs Practice managers
Last reviewed: 25 January 2022
Topics: COVID 19, GP practices

Self-employment income support scheme

There was an extension of the self-employment income support scheme. This provides self-employed individuals with a taxable grant of 80% of three months’ average trading profits (up to a total of £7,500) to cover lost earnings due to COVID-19 through May to September. If you’ve been operating as a locum during this time and have seen your income impacted by the pandemic you may be eligible for this grant.

The fifth and final grant will be determined by how much your turnover has been reduced in the year April 2020 to April 2021.

This will be worth:

  • 80% of three months’ average trading profits, capped at £7,500, for those with a turnover reduction of 30% or more
  • 30% of three months’ average trading profits, capped at £2,850, for those with a turnover reduction of less than 30%.

You will be able to claim from late July if you are eligible for this fifth grant.

Criteria for eligibility

If you:

  • have traded in both tax years 2019-2020 (and submitted your tax return by 2 March 2021) and 2020 to 2021
  • have an income below £50,000 for the year (or average for 3 years to then); and
  • are currently trading but are impacted by reduced demand due to coronavirus or have been trading but are temporarily unable to do so due to coronavirus

HMRC will consider your eligibility based on 2019 to 2020 self assessment tax return and will contact individuals in mid-April. If you’re not eligible based on your 2019 to 2020 self assessment tax return, they will then consider the tax years 2016 to 2017, 2017 to 2018, 2018 to 2019 and 2019 to 2020.

Further details and guidance on the scheme is available from the government website.