Self-employed individuals are now able to claim for up to £2,500, or 80% of their average monthly trading profits from the 16/17, 17/18 and 18/19 tax years. This is not income, but profits, so the element that tax has been paid on (income less expenses). If there are less than 3 returns available, this figure will be taken from the returns available. This is not open to people who were not self-employed during 18/19, those who are primarily receiving income from employment, have profits of over £50k.