Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if HMRC will publish the criteria for exceptional circumstances of late applications for Self Employment Income Support Scheme grants.

The guidance on exceptional circumstances for late applications to Self-Employment Income Support Scheme (SEISS) grants was last reviewed in February 2022. This coincided with the final date for making a late claim of 28 February 2022; this date was published in advance on GOV.UK.

HMRC has no plans to publish the criteria for exceptional circumstances of late applications for SEISS grants. The SEISS ended on 30 September 2021. HMRC had limited discretion which was applied in exceptional circumstances. The deadline for making a request to consider a late claim to a SEISS grant was 28 February 2022.