“The group with most hope of a positive change must be those newly self-employed, perhaps 300,000, who have filed/will file their 2019/20 tax returns on time.

“As much of the SEISS eligibility was based upon digitally filed tax returns, I do wonder whether the latest round of filings might be included as a basis for wider access to SEISS [the previous grant rounds have been contingent on a submission of a 2018/19 Self-Assessment Tax Return].

“However, additional support for the others who were ‘left out’ does not appear to be forthcoming anytime soon, indeed, the tax breaks historically enjoyed by directors of personal service companies, including lower personal taxation on dividends and a low National Insurance bill, may be examined in the forthcoming budget of 3 March, as the Chancellor begins to claw back some of the huge expenditure outlay.”

In recent weeks many have questioned whether a fifth SEISS grant could be available in the future.