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Key definition
Members definition

What does Members mean? In pensions practice, members are the individuals who hold, or will hold, benefits under an occupational pension scheme—whether still accruing benefits, having left service with preserved benefits, receiving a pension, or holding rights created by pension sharing/adjustment orders. In the UK, the term is defined in the Pensions Act 1995, s 124 to include active, deferred, pensioner and pension credit members. Equivalent provisions apply in Northern Ireland. In Ireland, “member” is defined in the Pensions Act 1990 and usage is broadly consistent (covering current and former members and those in receipt of benefits), although Irish legislation does not...

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SEISS (Archived): UK fifth grant eligibility, turnover test and calculation, Treasury Directions, claims process, overpayments and penalties, with overview of previous grants

Practice notes
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Self-Employment Income Support Scheme (SEISS)

This Practice Note examines the Self-Employment Income Support Scheme (SEISS), through which self-employed individuals and partners in partnerships whose activities were adversely affected by coronavirus (COVID-19) could receive a grant from HMRC. The scheme concluded on 30 September 2021, when the window for claims for the fifth and final payment (SEISS 5) closed. This Practice Note outlines the position for SEISS 5 claims as it applied immediately before the scheme ended. The government announced the SEISS on 26 March 2020, and the online service for the initial grant (SEISS 1) operated from 13 May–13 July 2020. The SEISS was then extended three times:

  • On 29 May 2020 it was stated that the SEISS would be extended (first SEISS extension) to provide a second grant (SEISS 2). Applications for SEISS 2 were open from 17 August–19 October 2020
  • On 24 September 2020 the government confirmed a further extension (second SEISS extension). This provided two taxable grants, the first covering 1 November 2020–29 January 2021 (SEISS 3), and the second covering 1 February–30 April...
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Web page updated on 21/05/2026

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