HMRC Start Checking Self-Employment Grant Claims

HMRC are beginning the process of checking grant claims made under the Self-Employment Income Support Scheme (SEISS).

HMRC calculates the amount of grant payable for SEISS, and taxpayers are only asked to confirm that they meet the eligibility criteria.

So it’s likely that any HMRC checks will focus on cases where an individual did not continue to trade on a self-employed or partnership basis, at least throughout 2019/20. This would include an individual who ceased their self-employment in 2018/19 (6th April 2018 to 5th April 2019) and moved from being a sole-trader to using a limited company structure.

If you have received a letter from HMRC checking your claim, or if you feel you may have made an incorrect claim for SEISS please contact us for advice.