Self-employment Income Support Scheme

(asked on 1st June 2020) - View Source

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether self-assessment tax return forms that were amended between the period 26 March 2020 to 20 April 2020 will be accepted in consideration for the Self-Employed Income Support Scheme (SEISS); and whether discretion will be used to ensure that people who made amendments to their self-assessment forms due to genuine error will receive the appropriate support from SEISS.


Answered by
Jesse Norman Portrait
Jesse Norman
This question was answered on 9th June 2020

The Self-Employment Income Support Scheme (SEISS) is designed to be delivered quickly and so is based on information HMRC already hold. This also provides some protection against fraud and abuse.

The SEISS is governed by a Direction issued by the Treasury. That Direction clearly sets out the parameters of the scheme, including the eligibility and payment calculation rules. The 2018-19 return must have been filed by 23 April 2020, and no amendments made after 6pm on 26 March will be taken into account. The SEISS makes no provision to accept later returns or amendments, for example on reasonable excuse or error grounds. If claimants feel HMRC have got their eligibility decision wrong they may ask for a review, following the process set out on GOV.UK.

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