"A flat rate UBI would not take into account people’s circumstances"

No serious Basic Income advocate would use the policy as an excuse to dismantle existing welfare for individuals with additional needs. Regardless, the rate would likely still be higher than Universal Credit.
For an example of support that does not take into account people's circumstances - look no further than the present fragmented schemes which exclude many who are self employed or long-term unemployed, for example. Support is too inaccessible for such individuals currently.
"Therefore, it would not target support where it is most needed."

This common rebuttal of Basic Income is completely misguided. BY DESIGN, Basic Income is AUTOMATICALLY paid to individuals. There is no better way of targeting support to those who need it most than universality.
"It is right that we look to do everything we can to support people during this difficult time"

If you mean this @RishiSunak, then take forward Scotland's evidence-based recommendation to trial Basic Income, a policy which would support everyone through this crisis and beyond.
You can follow @cbinscot.
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