HMRC to contact SEISS claimants about missing 2019/2020 tax return information

Individuals who have received grants under the Self-Employed Income Support Scheme but have yet to file a self-assessment tax return for 2019/20 are being contacted by HMRC. The letter outlines the steps that applicants must take.

HMRC is now writing to people who applied for one of the first three SEISS grants (which ran from March 2020 to January 2021) but did not file a 2019/20 return or did not show income from self-employment or a partnership on their return.

Claimants must submit or modify their 2019/20 tax returns to incorporate the appropriate information within 30 days of receiving the letter, or they must repay the grants in full.

Individuals who stopped trading in 2019/20 were not eligible for the grant and were required to repay it in full. They may also be subject to a penalty if the grants were received more than 90 days before they were repaid.

The letter advises claimants to seek guidance from their tax adviser or accountant, as well as providing contact information for the HMRC self-assessment helpline and a list of frequently asked questions.