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Tax returns and the SEISS

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HMRC has published new guidance Check if you need to change your self assessment return for SEISS which sets out when and how taxpayers may need to make a change to their tax return for SEISS payments.

Taxpayers will need to check their self-assessment tax return if they have:

  • already submitted their 2020–21 tax return online; and
  • claimed an SEISS grant during 2020 or 2021.

HMRC may have made an adjustment to a taxpayer’s return if:

  • the amount of the SEISS payments put in the SEISS box does not match HMRC’s records;
  • there was no SEISS amount entered; or
  • the taxpayer did not submit a self-employment or partnership page (SA103 or SA104) and received SEISS payments.

Taxpayers will need to check their self-assessment tax return to make sure the adjustment made by HMRC is accurate.

Issue: 1539
Categories: News
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