When to amend tax returns for SEISS: HMRC guidance

HMRC have published guidance on when taxpayers may need to amend their tax returns in respect of the Self-Employment Income Support Scheme (SEISS) grants.

A number of tax returns for taxpayers who received SEISS grants in 2020-21 have recently been amended by HMRC. It is advised that individuals check any HMRC adjustments to ensure they are accurate. 

Typically, HMRC will correct returns in respect of SEISS grants where: 

• The amount of the SEISS grants reported on the return do not match HMRC's records. 
• SEISS grants were received, but no amounts entered on the return in the relevant box(es).
  • Tax returns for 2020-21 include new boxes for reporting SEISS grants. See COVID-19: Taxation of Coronavirus support payments
• Self-employment or partnership tax return pages have not been submitted, but SEISS grants were received. 

If SEISS grants were:

• Reported in the correct box, but the value does not match HMRC's records:
  • HMRC will correct the reported value and send a revised calculation. 
• Reported in the incorrect box(es):
  • HMRC will populate the correct box(es) and send a revised calculation. 
  • Taxpayers should amend their return to remove the entry from the incorrect box(es), otherwise, the receipts may be taxed twice. 
• Not reported: 
  • HMRC will correct the return to include the grants and send a revised calculation.
  • Expected tax repayments may reduce, or payments (including payments on account) may increase. 

Where self-employment or partnership pages were not submitted for 2020-21: 

• HMRC will correct the return to include the grants and send a revised calculation.
• HMRC's records will show the taxpayer was not eligible for the grant: they may seek to recover it. 
• If the self-employment or partnership pages were incorrectly omitted, the taxpayer should amend their return to include the relevant pages. 

Where HMRC have adjusted a tax return, taxpayers have 30 days to disagree with changes made. 

HMRC have only amended original tax returns up to 19 June 2020. Taxpayer amendments before that date will not currently be included: these will be processed separately. 

Useful guides on this topic

COVID-19: Taxation of Coronavirus support payments
This guide summarises the tax treatment of grants paid during the Coronavirus pandemic.

COVID-19: Government support tracker
This tracker covers measures announced by the government to support individuals and businesses, as we get through COVID-19.

COVID-19: Self-Employment Income Support Scheme (SEISS)
Support for the self-employed during the Coronavirus crisis. 

External link

HMRC guidance: Check if you need to change your Self Assessment return for SEISS