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SEISS grant recipients may owe HMRC

People who applied for the self-employment support scheme (SEISS) grants may need to repay some of the funds to HMRC due to overpayments.

As of April 2022, HMRC is writing to taxpayers whose entitlement to the grant has reduced by more than £100, asking them to repay any discrepancies.

This applies to anyone who amended their tax return on or after 3 March 2021 for their tax returns between 2016/17 and 2019/20, and became ineligible for the amount they originally claimed for their fourth and/or fifth SEISS grant as a result.

If the taxpayer claimed the fifth SEISS grant, HMRC will also look at their turnover figures to assess whether they were eligible for the full 80% grant or the lower 30% grant. If they were only eligible for 30% but claimed 80%, they will need to repay the difference.

Any business owners who continued to trade when they didn't originally intend to, or who incorporated their business, should contact HMRC as they may no longer be eligible for the grants.

SEISS recipients who find they have been overpaid are being asked to contact HMRC and volunteer the repayment via the Government website.

However, HMRC will not raise assessments to recover grants from people if the grant was less than £100 or they were eligible for a grant and it has been lowered by £100 or less.

Talk to us about your SEISS grants.