I asked our accountant about this, some Garden Centres seem to be doing really well out of home deliveries, one near us is on Facebook almost daily, bragging that he is doing up to 160 home deliveries a day, he says that he is doing it out of kindness for his customers, hmmmmm, so he doesn`t mind risking staff health etc, out doing these deliveries out of his kindness...….I dare say PPI type lawyers will have a field day at some point...…..This is obviously going to cost many of us a lot of money and luckily we are a very old business that invested money into other things in the heydays of the 70`s...…...anyway, I asked our accountant his take on how the government / tax people will sort out genuine claims for the 80% self employed grant from people that are going to apply that are still working and doing ok.....this is what he came up with " Clawback " ..........................The rules on the self employed taxable grant is that you can only claim this if you have lost income/profits during the coronavirus pandemic. Unlike employees, who have to stop working to be eligible for the Job Retention Scheme, the measures for the self employed doesn’t prohibit them from working. The 80% wage is paid by employers to their employees and the employer is given a grant to fund the wages, but only if the employee is not working at all. The self employed will get a grant based on a monthly average of their income over the last three tax years. So, if the garden centre employees or directors are still working, the employer won’t be entitled to claim a grant for them. However, if they are self employed, there is no restriction, other than they will have to show that their income has reduced as a result of the virus. The full details for the self employed hasn’t been released, in terms of how HMRC are going to monitor and check this, but there may be a claw-back of the taxable grant if the current year profits are not lower than the average of the previous three years. However, as I say, those specific details have yet to be released. The method for claiming the grant is sill unclear, so I’d expect much more information to be provided before the claims system is up and running late May/early June.