COVID-19: Self-Employed Income Support Scheme: FAQs

Last updated 4 August 2021

On 26 March 2020, the Government announced a support package for those who are self-employed or a member of a partnership and have lost income due to the COVID-19 crisis. 

There have been four rounds of grants under the scheme to date (referred to here as SEISS 1, 2, 3 and 4). At the Budget on 3 March 2021 it was confirmed that there would be a fifth round of grants (referred to here as SEISS 5)

Our main article on The Self-Employed Income Support Scheme (the ‘scheme’) sets out who is (and isn’t) eligible for this scheme, how HMRC will calculate the amounts due and the claims process.  The purpose of this article is to further define some of the terms used by HMRC in respect of the scheme, as well as covering some other frequently asked questions. 

Please use the menu below to navigate the FAQs included in this article

Has the scheme been extended?

At the Budget on 3 March 2021 it was confirmed that there would be a fourth and fifth round of grants.

Claims for the fourth round of grants (SEISS 4), which opened in late April and closed on 1 June 2021, were worth:

  • up to 80% of average monthly trading profits,
  • for a period of three months,
  • capped at an overall maximum of £7,500.

The fifth round of grants (SEISS 5) will cover the period from May to September 2021.  Applications for this fifth grant opened on 27 July.  The amount received will depend upon how much your turnover has decreased in the year April 2020 to April 2021:

  • If your turnover has reduced 30% or more, the grant will be worth 80% of 3 months’ average trading profits, capped at £7,500.
  • If your turnover has reduced less than 30%, the grant will be worth 30% of 3 months’ average trading profits, capped at £2,850.

SEISS 4 and 5 take into account 2019/2020 tax returns filed by midnight on 2 March 2021.  The rest of the eligibility criteria remain largely unchanged from previous rounds of the scheme. You don’t need to have claimed earlier grants to receive these later grants.

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What is meant by 'adversely affected'?

In order to be eligible for the grants, an individual has to carry on a trade which has been adversely affected by COVID-19. 

When looking at whether a trade has been adversely affected, there is no specific monetary threshold, and no requirement for income or profits to have fallen by a certain amount. 

Instead, HMRC gives the following examples of how a business could be adversely affected by COVID-19:

you’re unable to work because you:

  • are shielding
  • are self-isolating
  • are on sick leave because of coronavirus
  • have caring responsibilities because of coronavirus

you’ve had to scale down or temporarily stop trading or incurred additional costs because:

  • your supply chain has been interrupted
  • you have fewer or no customers or clients
  • your staff are unable to come in to work
  • one or more of your contracts have been cancelled
  • you had to buy protective equipment so you could trade following social distancing rules

Individuals should only claim a grant if their business has been adversely affected by COVID-19 at the time of the claim, and they will be asked to confirm this to HMRC when claiming.

A claim cannot be made based on an adverse effect that it is believed may happen in the future.

In order to claim under SEISS 1, the business must have been adversely affected on or before 13 July. In order to claim under SEISS 2, the business must be adversely affected on or after 14 July 2020.

Those claiming under the scheme should evidence how and why their business has been adversely affected by COVID-19 and keep a record of this.

If an individual's business recovers after they have claimed, their eligibility will not be affected.

HMRC have produced further guidance to illustrate when the criteria for being adversely affected might be met for the purposes of the first and second grants.

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What is meant by reduced activity, capacity or demand?

The qualifying criteria for SEISS 3, 4 and 5 are stricter than for SEISS 1 and 2 in that they require the trade to not just be adversely affected by COVID-19, but specifically be suffering from 'reduced activity, capacity or demand'.

HMRC's guidance breaks this requirement into two separate circumstances, indicating that this condition can be met if you:

  • are currently trading but impacted by reduced demand due to COVID-19; or
  • have been trading, but are temporarily unable to do so due to COVID-19.

In both cases, you must also intend to continue to trade, and reasonably believe that the reduced demand or temporary inability to trade will result in a significant reduction in your trading profits for a basis period (or periods) in which the following fall:

  • 1 November 2020 to 29 January 2021 (for SEISS 3)
  • 1 February 2021 to 30 April 2021 (for SEISS 4)
  • 1 May 2021 to 30 September 2021 (for SEISS 5)

See below for more on this.

HMRC indicate that you may be impacted by reduced demand if, for example, you:

  • have fewer customers or clients than you would normally expect due to social distancing or other government restrictions;
  • have one or more contracts cancelled and not replaced; or
  • carry out less work due to supply chain disruptions.

The guidance makes it clear that increased costs alone (for example from having to buy PPE or cleaning supplies) will not qualify as reduced demand. You will therefore not be eligible for SEISS 3, 4 or 5 if this is the only impact on your business.

HMRC indicate that you may qualify due to temporary inability to trade if, for example:

  • your business has had to close due to government restrictions;
  • you've been instructed to shield or self-isolate and can't work from home (with the exception of self-isolating as you have returned to the UK from abroad, which does not count);
  • you've tested positive for COVID-19; or
  • you cannot work due to having parental caring responsibilities (e.g. because schools or childcare facilities have closed).

HMRC's guidance sets out some examples of when they believe these conditions may, and may not, be met. 

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What is meant by 'reasonable belief' that there will be a 'significant reduction in trading profits'?

In order to claim SEISS 3, 4 or 5, you must reasonably believe that the reduced activity, capacity or demand due to COVID-19 will result in a significant reduction in trading profits for your basis period (or periods) which include:

  • 1 November 2020 to 29 January 2021 (for SEISS 3)
  • 1 February 2021 to 30 April 2021 (for SEISS 4)
  • 1 May 2021 to 30 September 2021 (for SEISS 5)

Note that this test is forward looking, and requires the position across the whole basis period  to be considered. For example, a business with a 31 March year end will need to consider whether the qualifying reduction in activity, capacity or demand will significantly reduce trading profits:

  • for the year ending 31 March 2021 (for SEISS 3)
  • for the years ending 31 March 2021 or 2022 (for SEISS 4)
  • for the year ending 31 March 2022 (for SEISS 5)

HMRC have not published any detailed guidance setting out their interpretation of 'reasonable belief' or 'significant reduction'. Instead, they indicate that you need to make an honest assessment, and that this decision cannot be made for you by HMRC as it requires individual and wider business circumstances to be considered.

HMRC guidance confirms that you do not have to consider any other coronavirus scheme support payments you have already received when deciding whether you reasonably believe that you will suffer a significant reduction in trading profits.

Given the forward looking nature of this test, HMRC advise that you should wait until you have reasonable belief that trading profits will be significantly reduced before making your claim.

HMRC's guidance does set out some basic examples of when they believe this condition may, and may not, be met.

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What are my ‘trading profits’?

The level of an individual’s trading profits affects both their eligibility for the scheme, and the amount they may receive.

HMRC guidance indicates that, in calculating trading profits, they will deduct:

  • Allowable business expenses (e.g. deductible costs of travel, premises, staff stock etc.).
  • The £1,000 trading allowance (where claimed instead of actual expenses)
  • Capital allowances
  • Flat rate expenses

However, they will not take into account:

  • The personal allowance
  • Any losses carried forward from previous years.

Effectively, this means that trading profits should:

  • For the self-employed, be the amount shown on your tax return as ‘total taxable profits from this business’, after adding back any losses brought forward from previous years.
  • For partners, be the amount shown on your tax return as ‘your share of the total taxable profits from the partnership’s business’, after adding back any losses brought forward from previous years (see below for more on how the scheme operates for partners).
  • For paper short returns, be the figure shown as ‘profit’.

Other points to note:

  • If you had more than one trade in the same tax year, HMRC will add together profits and losses of all those trades when calculating your trading profit.
  • If you claim averaging relief as a farmer, market gardener, creative author or artist, HMRC will use the amount of profit before the impact of averaging claims to work out eligibility and how much you will receive.

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How will HMRC calculate my ‘average trading profits’?

The level of an individual’s average trading profits affects both their eligibility for the scheme, and the amount they may receive.

To work out average trading profits, HMRC will add together all profits and losses for all tax years in which you’ve had a continuous trade. 

Average trading profits for SEISS 1 to 3

This means that, for SEISS 1, 2 and 3, exactly how average trading profits were calculated depended upon which of the tax years 2016-17, 2017-18 and 2018-19 you traded in:

  • If you traded in all three tax years, it will be the average trading profits for all three years.
  • If you did not trade in 2016-17, it will be the average trading profits for the tax years 2017-18 and 2018-19
  • If you did not trade in 2017-18, HMRC will use the trading profits for 2018-19 only

When looking at average trading profits, HMRC will not take into account the fact that you may have only traded for part of a tax year.  For example, if you started trading part-way through a tax year – so on 1 September 2017, say, -  then although you only traded for seven months in 2017/18, the average will be calculated assuming that you traded throughout 2017/18. HMRC say that they do not have the ability to pro-rate claims for individuals who started trading mid-year.

Different rules apply for those subject to the loan charge (effectively, these ignore the trading profits in the tax year 2018-19).  The examples below assume that the taxpayer is not subject to the loan charge.

Example 1

A taxpayer traded in all three tax years 2016-17, 2017-18 and 2018-19 and had the following profits and losses:

  • 2016-17: £60,000 profit
  • 2017-18: £60,000 profit
  • 2018-19: £30,000 loss

Their average profit = (£60,000 + £60,000 - £30,000)/3 = £30,000

Example 2

A taxpayer did not trade in 2016-17, but traded in 2017-18 and 2018-19 and had the following profits and losses:

  • 2016-17: Did not trade
  • 2017-18: £25,000 profit
  • 2018-19: £45,000 profit

Their average profit = (£25,000 + £45,000)/2 = £35,000

Average trading profits for SEISS 4 and 5

When calculating average trading profits for SEISS 4 and 5, the process is similar to that for SEISS 1 to 3, but will also include data from 2019-20 tax returns.  This means that:

  • If you traded in all four tax years, it will be the average trading profits for all four years.
  • If you did not trade in 2016-17, it will be the average trading profits for the tax years 2017-18, 2018-19 and 2019-20
  • If you did not trade in 2017-18, it will be the average trading profits for the tax years 2018-19 and 2019-20
  • If you did not trade in 2018-19, HMRC will use the trading profits for 2019-20 only

As before, when looking at average trading profits, HMRC will not take into account the fact that you may have only traded for part of a tax year.  For example, if you started trading part-way through a tax year – so on 1 September 2019, say, -  then although you only traded for seven months in 2019/20, the average will be calculated assuming that you traded throughout 2019/20. HMRC say that they do not have the ability to pro-rate claims for individuals who started trading mid-year.

Different rules apply for those subject to the loan charge (effectively, these ignore the trading profits in the tax years 2018-19 and 2019-20). 

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What is my non-trading income?

The level of an individual’s non-trading income is taken into account when determining their eligibility for the scheme.

When calculating your non-trading income, HMRC will take the figure for total income received on your tax return and deduct your trading income.  Non-trading income will therefore include:

  • Earnings
  • Property income
  • Dividends
  • Savings income
  • Pensions
  • Overseas income
  • Miscellaneous income (including taxable social security income).

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How do I calculate my turnover for the purposes of SEISS 5?

One big change for SEISS 5 is that the amount received will depend upon how much your turnover has decreased in the year April 2020 to April 2021 compared to either 2019-20 or 2018-19:

  • If your turnover has reduced 30% or more, the grant will be worth 80% of 3 months’ average trading profits, capped at £7,500.
  • If your turnover has reduced less than 30%, the grant will be worth 30% of 3 months’ average trading profits, capped at £2,850.

Importantly, this change means you will need to calculate the relevant turnover figures yourself before going to claim SEISS 5 – HMRC will not work this out for you.

HMRC’s guidance provides more information on how to work out your turnover for these purposes, including examples.

In summary, you will need to calculate the following two figures before going to make your SEISS 5 claim:

  • your turnover for a 12-month period starting on any date between 1 April 2020 and 6 April 2020 (your ‘pandemic year’ turnover); and
  • your turnover from either 2019-20 or 2018-19 (your ‘reference year’ turnover).

If your pandemic year turnover has reduced by 30% or more compared to your reference year, you will be entitled to the higher grant.  If your pandemic year turnover has reduced by less than 30% compared to your reference year, you will receive the lower level of grant.

The only exception to this is if you started trading in 2019-20 and did not trade in any of the tax years 2016-17 through 2018-19.  In that case you don’t need to calculate any turnover figures, and your grant will be set at the higher level.

In most cases, you should use 2019-20 as your reference year.  However, if you feel this was not a normal year for your business (for example due to taking to time off to have a child or through illness, or losing a large contract) you can choose to use 2018-19 instead.

Turnover for these purposes does not include any previous COVID-19 support grants (including SEISS grants, local authority grants or Eat Out to Help Out payments).

Other points to note include:

  • If you started or ceased trading during 2020-21 you should use your actual turnover in the pandemic year, even if this is less than 12 months (i.e. do not pro-rata turnover for that year).
  • If your reference year (i.e. 2018-19 or 2019-20) had an accounting period of more or less than 12 months, you will need to pro-rata your turnover to make sure it covers a 12-month period (see HMRC’s examples).
  • If you have more than one sole trader business you should use the total turnover across all your businesses
  • If you’re a member of a partnership, you should use the partnership’s total turnover (and not just your share).  The only exception to this is where you are a member of a partnership and also have you own sole trade, in which case you should use your share of the partnership turnover only (see HMRC's guidance for more on calculating turnover of partnerships).
  • If you have Lloyds income the rules are different (see HMRC’s guidance). 

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I only traded for part of a tax year - will HMRC take this into account?

No - subject to the comments above regarding calculating turnover for SEISS 5, when considering eligibility for the scheme, and the amount eligible individuals receive, HMRC will only look at the overall figures declared on submitted tax returns. They will not pro rata or annualise any of these figures to take into account the fact an individual only started to trade part way through a tax year.

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What happens if I amend my tax return?

For the purposes of SEISS 1 to 3, if you amended a tax return after 26 March 2020 any changes will not have been taken into account when working out your eligibility or amount.  However, there is no requirement to repay any grants you have received which would have been lower taking the amended return into account.

For the purposes of SEISS 4 and 5, only amendments made by 2 March 2021 will be taken into account in working out your eligibility or amount. If you amend a return on or after 3 March 2021 which would have resulted in you no longer being eligible for a grant you have received, or your grant being lower, you have to notify HMRC and pay back the excess amount of the grant.  The only exception is where your original SEISS 4 or 5 grant was £100 or less, or the amount you would have to repay is £100 or less. 

The deadline for notifying HMRC depends on when you amended your return:

  • If your return was amended before claiming your grant, you must notify HMRC within 90 days of receiving your grant.
  • If your return was amended after receiving your grant, you must notify HMRC within 90 days of making the amendment.

For more information see ‘Will I have to pay back my grant? below.

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I am a company director – am I eligible?

We have received a number of queries about company directors – particularly those running family businesses and those with personal service companies (PSCs) – and asking if they can claim under the scheme.

These individuals often receive a modest salary and take the rest of their income as dividends. While some may consider themselves effectively self-employed, they are not actually self-employed from a legal perspective, and are not eligible for the self-employed scheme.

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Can non-resident and non-domiciled individuals claim under the scheme?

The scheme is open to non-residents, and those claiming the remittance basis.

However, they will be required to certify that their trading profits are at least equal to their other worldwide income (including overseas income) for any relevant tax years.

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How does the scheme work for partnerships?

If you are a member of a partnership, eligibility will be worked out based on your share of the partnership’s trading profits. 

As a partner, trading profits will effectively be the amount shown on your tax return as ‘your share of the total taxable profits from the partnership’s business’, after adding back any losses brought forward from previous years.

Depending on partnership profit share ratios, this could result in some partners in a partnership being eligible for the scheme, whereas others are not.

For example, for the purposes of SEISS 4, let’s imagine a partnership only traded in 2019/20, and neither of the partners nor the partnership had any other income.  The partnership made £100,000 of trading profits in tax year 2019-20 and distributed these between their two partners as follows:

  • Partner A - £25,000
  • Partner B - £75,000

Partner A would be eligible for SEISS 4, as their trading profits do not exceed £50,000.  However, Partner B would not be. 

If the partnership rules required the grant to be paid into the partnership pot, the partnership must give the full grant back to Partner A.

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Does the scheme apply across the UK?

The SEISS is a UK wide scheme, meaning it is available in all four nations.  However, the devolved administrations have also set up additional schemes for eligible businesses in those countries.  These include schemes specifically for the newly self-employed and company directors, who would not normally qualify for the SEISS.

You can find more information on the additional support available at the following links:

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Can my tax agent help me claim?

Agents can help their clients to check whether they are eligible for the scheme. 

However, the actual claim cannot be made by an agent – the taxpayer has to make the claim personally. Tax agents may however help or support the taxpayer in doing so. As set out further below (under 'What if I disagree with HMRC?'), agents can also request reviews of eligibility and grant amounts on behalf of their clients.

All claims are made online, and the process is relatively straightforward.  In order to make a claim you will need all of the following information:

  • Your self-assessment Unique Taxpayer Reference (UTR) number;
  • Your National Insurance number;
  • Your Government Gateway user ID and password; and
  • Details of the bank account you want the grant to be paid into.

We have been informed by HMRC that some agents have used their client’s Government Gateway credentials to make claims on their behalf. Agents should not do this – as well as having PCRT implications it will trigger a fraud alert and result in delays in receiving payment.

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When do I need to claim?

Claims for SEISS 1 to 4 are now closed:

  • Claims for the first grant opened on 13 May and closed on 13 July 2020.
  • Claims for the second grant opened on 17 August and closed on 19 October 2020.
  • Claims for the third grant opened on 30 November 2020 and closed on 29 January 2021.
  • Claims for the fourth grant opened in late April 2021 and closed on 1 June 2021.

Claims for SEISS 5 opened on 27 July 2021 and will close on 30 September 2021. 

More information on how to claim can be found in our main SEISS article.

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What happens when I’ve submitted a claim?

You should be told straight away if your claim is approved, and payment should then follow within six working days.  Payment will be by way of a single instalment directly into your bank account. Once your claim has been approved you can check the status of your payment online.

You must keep a record of the amount claimed, your claim reference number and evidence that you meet the eligibility criteria.

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What records do I need to keep?

You should, in line with normal self-employment record keeping requirements, keep a record of:

  • the amount claimed; and
  • the claim reference number.

For SEISS 1 and 2 you should also keep any evidence that your business has been adversely affected by coronavirus. HMRC's guidance indicates that this could include:

  • business accounts showing a reduction in turnover
  • confirmation of any coronavirus-related business loans you have received
  • dates your business has to close due to lockdown restrictions
  • dates your staff were unable to work due to coronavirus symptoms, shielding or caring responsibilities due to school closures.

For the purpose of SEISS 3, 4 and 5, you also need to keep evidence to show you have been affected by reduced activity, capacity or demand as a result of COVID-19. HMRC's guidance indicates that this could include:

  • business accounts showing reduction in activity compared to previous years;
  • records of reduced or cancelled contracts or appointments;
  • fewer invoices;
  • a record of dates where you had reduced demand or capacity due to government restrictions;
  • a record of dates where you had to close due to government restrictions;
  • NHS Test and Trace communications - if you've been instructed to self-isolate and are unable to work from home (unless you have to self-isolate due to beging abroad which does not count);
  • a letter or email from the NHS asking you to shield;
  • test results if you've been diagnosed with COVID-19;
  • letters or emails from your child's school if you were temporarily unable to trade due to parental caring responsibilities.

For the purposes of SEISS 5, you should also keep a record of how you calculated the turnover figures used to determine your grant level.

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What if I disagree with HMRC?

If you believe you are eligible for the scheme, but HMRC state you are not, you can ask HMRC to review their decision.

If HMRC agree you are eligible, but you disagree with their calculation of the amount you are entitled to, you should complete your claim anyway to ensure that you receive a payment. You can then ask HMRC to review their decision. 

For SEISS 1 HMRC provided an online form which individuals and their agents could use to request a review of eligibility or a review of the grant. This form was withdrawn for the second and subsequent rounds, and reviews could only be requested by contacting HMRC via telephone or webchat. 

If you think you’ve been overpaid, you should notify HMRC. Failure to do so could result in HMRC recovery action and penalties. Further details on how to do this can be found below under 'What happens if a business claims the grant when they are not entitled to it?'.

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Can I keep working if I make a claim?

If you receive a grant under the scheme you can continue to work in your existing trade, start a new trade, take on employment (including voluntary work) or perform duties as an armed forces reservist.

There is therefore no need to ‘down tools’ just because you have made a claim under the scheme. However, as set out above, your business does need to have been affected by COVID-19, and you will be asked to confirm this when making a claim.

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How do I account for any payments received? 

The grant will be paid directly into your bank account in one instalment.  

The amount received will be subject to income tax and National Insurance contributions, but does not have to be repaid. You will need to report the grant on your self-assessment tax return.  

The entire first, second and third SEISS grants are taxable in 2020/21, with no apportionment back to the tax year 2019/20. This is regardless of the year end of the business, and whether they apply the cash or accruals basis.  The only exception is where a grant has been accounted for to a partnership and not retained by the individual partner - for more information see HMRC's Business Income Manual

SEISS 4 and 5 grants will be taxable in the tax year they are received (likely to be 2021/22). Legislation to provide for this is included in s32 of Finance Act 2021.

The Low Incomes Tax Reform Group (LITRG) have produced a detailed factsheet on where SEISS grants should be included in the self-assessment tax return.

If you claim Universal Credit, any amounts received need to be reported as part of your self-employment income and may affect the amount of Universal Credit you get.  If you claim tax credits, you will need to report the grant as self-employment income and that you’re working 16 hours a week. The grant should be treated as income received on the day it's paid for any Universal Credit claims or tax credit changes. More information on the interaction with tax credits and Universal Credit can be found on the LITRG website.

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Will I have to pay back my grant?

The starting point is that SEISS payments are grants, and therefore not repayable.  However, there may be a requirement to repay a grant if:

  • you were not eligible for it at the time it was received (see below); 
  • for the purposes of SEISS 4 and 5 only, you amend a return on or after 3 March 2021 such that, if the amended figures were taken into account, you would not have met the profit condition, or you would have received a lower grant; or
  • for the purposes of SEISS 5 only, you made a mistake in reporting your turnover which led to you receiving a higher grant than you should have.

Where a return amendment would have resulted in:

  • you receiving no grant (because the profits condition would not have been met) the full grant received must be repaid to HMRC immediately;
  • a lower grant, any excess must be repaid to HMRC immediately.

However, this is subject to a de minimis limit, which means that no repayment is needed if:

  • the amount of the SEISS 4 or 5 grant you received was £100 or less; or
  • the excess to be repaid is £100 or less.

More detail on how to notify HMRC and pay them back can be found here. Wherever possible repayment and notification should be undertaken using the online form provided.   ATT technical officer has also written an article for AccountingWEB on SEISS: When and how to notify tax return amendments.

Where a business does not repay an amount which is due as a result of a return amendment, HMRC have the power to recover this under Schedule 16 of Finance Act 2020 (as amended by clause 32 of Finance Bill 2021) and penalties and interest may apply.  More information on penalties, including when one might be payable, and how this will be calculated, can be found in the SEISS compliance factsheet.

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What happens if I claimed a grant when I was not entitled to it?

If a business has been paid a grant to which they are not entitled, they need to tell HMRC and pay them back. The deadline for notifying HMRC is the latest of:

  • 20 October 2020
  • 90 days after receiving the grant.

More detail on how to notify HMRC and pay them back can be found here. Wherever possible repayment and notification should be undertaken using the online form provided. However, if this is not possible, taxpayers should call HMRC rather than writing to them.

Legislation included in s102 and Schedule 15 of Finance Act 2020 provides for HMRC to claw back any amounts paid to businesses under the scheme who are not actually eligible. In summary, the amount incorrectly claimed will be taxed at 100%, and recovered by either raising an assessment or requiring individuals to show the amount as a tax charge on their return.

The same legislation also allows for HMRC to charge penalties where an individual has claimed an amount they are not entitled to and does not notify HMRC. Where a business has claimed the grant knowing they were not eligible for it, and does not notify HMRC or pay them back, this penalty could be up to 100% of the amount overpaid. More information on penalties, including when one might be payable, and how this will be calculated, can be found in the SEISS compliance factsheet.

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What should I do if my client refuses to repay a grant when they are required to?

If an agent becomes aware that a client has claimed an amount to which they are not entitled, they should consider their obligations under PCRT.  The ATT has published specific guidance on members’ obligations in relation to the reporting of SEISS grants.

However, it should be remembered that decisions on eligibility have to be made based on the facts available to the individual at the time of the claim. If, for example, a business was genuinely adversely affected at the time of the claim, but later recovers, this will not affect their eligibility and there should be no need to repay the amount received.

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Can I make a voluntary repayment?

If a business has received a grant to which they were entitled, they can voluntarily choose to pay back some or all of the amount received.

To make a voluntary repayment, businesses should use the same online system as for those who are required to make a repayment (due to not being eligible).

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