The SEISS is being extended to two further payments.
The most recent (second) payment can be claimed until 19 October.
Following that, two further payments will be available to taxpayers who qualified for the previous payments, and based on the same past profits as before. The third grant will be 20% of those profits, to a maximum of £1,875, and will be available late autumn. The fourth grant planned for 2021 has not been outlined yet, but as support is generally being tapered off, I would expect this to be not more than the third amount.
Claims will be made via the same Gateway portal, and as before there will be questions to answer and a declaration to make, which must be true at the date the grant is claimed. All SEISS amounts received must be declared in that year’s tax return, and are subject to income tax and national insurance.