Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what proportion of self-employed workers paying taxes due to self-employment income support scheme grants are now using payment plans for their tax payments for the previous financial year.

An estimate of the proportion of self-employed workers paying taxes due to the Self-Employment Income Support Scheme (SEISS) grants, who are now using payment plans for their tax payments for the previous financial year, is not available.

The tax paid on a SEISS grant will depend on an individual’s profits, any other taxable income, and allowances to which a person is entitled. The grants are taxable at the recipient’s rate of Income Tax in the year they were received.

The Government has implemented an unprecedented package of support for taxpayers struggling with paying tax liabilities. HMRC has scaled up its longstanding Time to Pay policy, which allows any business or individual in temporary financial difficulty to schedule their tax debts into affordable, sustainable, and tailored instalment arrangements.