Guidance

Penalties for not telling HMRC about Self-Employment Income Support Scheme grant overpayments – CC/FS47

If you received a grant but were not eligible or you’ve been overpaid, find out what penalties you may have to pay if you do not tell HMRC.

From:
HM Revenue & Customs
Published
28 July 2020
Last updated
31 May 2022 — See all updates

Documents

Self-Employment Income Support Scheme – receiving grants you were not entitled to (CC/FS47)

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Details

Find out more about when you may have to pay a penalty and other information, including:

  • how you should tell HMRC about an overpaid grant
  • when you may have to pay a penalty
  • how HMRC decides how much the penalty will be
  • how to appeal against a penalty
  • HMRC’s process for recovering overpaid grants
Published 28 July 2020
Last updated 31 May 2022 + show all updates

  1. We have updated the factsheet and added the section 'if you need help',

  2. CC/FS47 has been updated with information on how to tell HMRC about an overpaid grant and how HMRC recovers overpaid grants.

  3. Self-Employment Income Support Scheme – receiving grants you were not entitled to (CC/FS47) has been updated

  4. First published.

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