The government has released another Self-Employment Income Support Scheme (SEISS) update. HMRC has released guidance entitled “Check if you need to change your Self-Assessment return for SEISS”:
You need to check your Self-Assessment return if you have:
- already submitted your 2020 to 2021 Self-Assessment tax return online.
- claimed a SEISS grant before 6 April 2021.
HMRC may have also made an adjustment to your return if:
- the amount of the SEISS payments put in the SEISS box does n.ot match HMRC records.
- there was no SEISS amount entered.
- you did not submit a Self-Employment or partnership page (SA103 or SA104) and received SEISS payments.
Check to see if payments from the first, second and third SEISS grants (received on or before 5 April 2021) were included on your 2020 to 2021 return in the box for Self-Employment Income Support Scheme grants. You can find these:
- on page 2 of the ‘other tax adjustments’ section, within the Self Employment (full) page (SA103F) – this is Box 70.1 on the paper return.
- in the ‘other tax adjustments’ section of the Self Employment (short) page (SA103S) – this is Box 27.1 on the paper return.
- on page 2 of the ‘trading or professional profits’ section of the partnership page (SA104) – this is Box 9.1 on the paper return.
- at section 3.10A of the SA200 tax return
HMRC are correcting returns where SEISS grants have been reported incorrectly. Another SEISS update will be made if anything changes.
If HMRC have corrected your return, you must check whether you used the correct boxes or not.
Please contact us if you need help in completing your Self-assessment return.