Guidance

Tell HMRC and pay the Self-Employment Income Support Scheme grant back

If you made a claim in error as you were not eligible for a grant, have been overpaid or would like to make a voluntary repayment, tell HMRC and pay some or all of the grant back.

You must tell HMRC if when you made the claim you:

  • received more than we said you were entitled to
  • were not eligible for the grant, for example:
    • your business was not adversely affected
    • you did not trade in the tax year 2019 to 2020
    • you did not intend to continue to trade in the tax year 2020 to 2021
    • you have incorporated your business since 5 April 2018

When you must tell HMRC

This depends on the date you received your grant, so if you received the grant:

  • before 22 July 2020 you must tell us on or before 20 October 2020
  • on or after 22 July 2020 you must tell us within 90 days of receiving the grant

If you do not you may have to pay a penalty.

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

  • how HMRC decides how much the penalty will be, which could be up to 100% of the grant amount
  • when you will not have to pay a penalty
  • how to appeal against a penalty

You can also tell us if you want to voluntarily pay back some or all of the grant you received. You can do this at any time.

What you will need

You will need your:

How to tell HMRC

Use the Government Gateway user ID and password that you used when you made your claim.

Start now

If you’re unable to pay back the grant online you should contact HMRC for help.

What happens next

When you’ve completed the form, you’ll be given bank details to pay back the grant. You should print or save this page so you can make the payment.

HMRC will only contact you if we need more details or if there is a problem with your payment.

Contacting HMRC

We are receiving very high numbers of calls. Contacting HMRC unnecessarily puts our essential public services at risk during these challenging times.

But you can contact HMRC if you cannot get the help you need online.

Published 14 July 2020
Last updated 31 July 2020 + show all updates
  1. Added translation

  2. Information about when you must tell HMRC and pay the grant back has been added, also included details about when you may have to pay a penalty.

  3. First published.