Policy paper
Updates to tax charges when a person is no longer eligible to Self-Employment Income Support Scheme payments
This tax information and impact note is about the tax charge arising when a person is ineligible for a Self-Employment Income Support Scheme grant previously claimed.
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Under current legislation a payment can be recovered by a tax charge if an individual claims a Self-Employment Income Support Scheme (SEISS) grant to which they are not entitled.
This measure allows HMRC to recover grants where an individual is no longer eligible for the grant following a change in circumstances and aligns SEISS and the Coronavirus Job Retention Scheme.
It also extends the Treasury’s regulation making powers in relation to charges if a person is not entitled to a coronavirus (COVID-19) support payment to brings the SEISS within scope of those powers.
Published 3 March 2021