Guidance

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

Find out how to tell HMRC if you need to pay back some or all of the SEISS grant.

You must tell HMRC if, when you made the claim, you were not eligible for the grant. For example:

  • for the first or second grant, your business was not adversely affected
  • for the third or fourth grant, your business had not been impacted by reduced activity, capacity or demand or inability to trade in the relevant periods
  • you did not intend to continue to trade
  • you’ve incorporated your business since 5 April 2018

You must also tell us if you:

  • received more than we said you were entitled to
  • amended any of your tax returns on or after 3 March 2021 in a way which means you’re entitled to a lower grant than you received

When you must tell HMRC

If you’re not eligible and have to pay the grant back, you must tell us within 90 days of receiving the grant.

The process for when and how to tell us is different if amending your return affects your grant amount or eligibility.

If amending your return affects your grant amount or eligibility

You must tell us if there is an amendment to any of your tax returns on or after 3 March 2021 which either:

  • lowers the amount you’re eligible for
  • causes you to no longer be eligible

If you amend your return before claiming your grant, you must tell us within 90 days of receiving your grant.

If you amend your return after receiving your grant, you must tell us within 90 days of making the amendment.

If you do not tell us you may also need to pay a penalty. We will provide more information about when you may need to pay a penalty by mid May 2021.

You do not need to tell us if the grant amount you’re eligible for is lowered by £100 or less.

We will update this guidance by mid May 2021 to explain:

  • how to tell us about your amendment
  • how we’ll tell you about how much you may need to pay back
  • how to pay the grant back
  • what to do if you’re not sure whether your amount of grant has changed by more than £100

Voluntary repayments

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.

Do not use this service if you’re trying to tell us about an amendment to your tax return which may affect your grant. More information on how to do this will be available in mid May.

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.

Penalties for not telling HMRC

If you do not tell us within 90 days of your amendment, or payment of the grant, you may also have to pay a penalty.

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 21 April 2021 + show all updates
  1. New guidance on ‘If amending your return affects your grant amount or eligibility’ added under ‘How to tell us’ section.

  2. This guidance has been updated with information about the fourth SEISS grant.

  3. Added translation

  4. Added translation

  5. 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.

  6. First published.