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SEISS Claimants: HMRC to crackdown on missing 2019/20 tax return information

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NEWS from the ICAEW

HMRC is writing to individuals who have received grants under the Self-Employment Income Support Scheme but have yet to fully complete a self-assessment tax return for 2019/20, the ICAEW has reported. If you were not trading in the 2019-2020 tax year, you will need to repay the SEISS grant you received.

To be eligible to claim a grant under the Self-Employment Income Support Scheme (SEISS) individuals must have been trading as self-employed or in a partnership in 2019/20. They were required to complete an income tax self-assessment tax return for that year, which should have been submitted by 31 January 2021.

HMRC is now writing to those who made a claim for one of the first three SEISS grants (which ran from March 2020 to January 2021), but who have either not submitted a 2019/20 return or whose return did not report income from self-employment or a partnership.

The letter clarifies that claimants must submit or amend their 2019/20 tax return to include the relevant information within 30 days of receipt, or repay the grants they received in full.

Those individuals that ceased to trade in 2019/20 were not eligible for the grant and must repay it in full. In cases where the grants were received more than 90 days before it is repaid, they may also be liable for a penalty.


The letter recommends that claimants get in touch with their tax adviser or accountant for support, and also provides the contact details of the HMRC self-assessment helpline and a list of FAQs to help claimants.

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