The fifth grant can be claimed if you think that your business profit will be impacted by coronavirus between 1 May 2021 and 30 September 2021. 

The scheme closes on 30 September.

The application process for the fifth SEISS grant will depend on details of two years of turnover and losses resulting from the pandemic.

There are some rule changes for the fifth grant which are important to take into account and also note that accountants are not allowed to apply directly on behalf of their clients.