HMRC has today published a list of different scenarios to try and help those looking to claim under the SEISS grant scheme to see if they are eligible based on the meaning of “adversely affected”.

If you are intending to claim for either the first SEISS scheme – deadline 13th July – or second SEISS scheme from 14th July onwards, we would strongly recommend that you read the HMRC guidelines as you are making a declaration about this.