Tell HMRC and pay back a Self-Employment Income Support Scheme grant

Find out what to do if you need to pay back some or all of a SEISS grant. You must tell HMRC if, when you made the claim, you were not eligible for the grant. For example:

• for the first or second grant, your business was not adversely affected
• for the third or fourth grant, your business had not been impacted by reduced activity, capacity or demand or inability to trade in the relevant periods
• you did not intend to continue to trade
• you have incorporated your business
• You must also tell HMRC if you:
• received more than they said you were entitled to
• amended any of your tax returns on or after 3 March 2021 in a way which means you are no longer eligible or are entitled to a lower fourth grant than you received.

See:  Tell HMRC and pay back a Self-Employment Income Support Scheme grant https://www.gov.uk/guidance/tell-hmrc-and-pay-the-self-employment-income-support-scheme-grant-back

Penalties for not telling HMRC about coronavirus (COVID-19) support scheme overpayments - CC/FS11a

If you have received a grant but were not eligible or you have been overpaid, find out about penalties you may have to pay if you do not tell HRMC.

See:  Penalties for not telling HMRC about coronavirus (COVID-19) support scheme overpayments - CC/FS11a - https://www.gov.uk/government/publications/penalties-for-not-telling-hmrc-about-coronavirus-covid-19-support-scheme-overpayments-ccfs11a