There may be some circumstances which mean people who submitted their tax returns after the deadline could be eligible for grant four.

Rebecca Thornley-Gibson, partner at law firm DMH Stallard, told Express.co.uk: “The default position is the individual must have traded in the tax years 2019 to 2020 and 2020 to 2021.

“In respect of the 2019/20 tax year a tax return needs to have been submitted on or before March 2, 2021.

“However, there are some potential exemptions from submitting the return if an individual had a new child and that impacted the submission of the return or they are a military reservist.”



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