Many countries have taken exceptional measures to support the self-employed during the coronavirus crisis but it is hard to identify any providing as much support as the UK.

The new scheme will pay a taxable grant for a period of three months, equivalent to 80% of the average per month profit recorded on tax returns over three years (or for over one or two years if in self-employment for a shorter period), up to a limit of £2,500 a month for all self-employed with average profits below £50,000.

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