The Self-employment Income Support Scheme (SEISS) has been in place since last week and has already paid out £3.1bn. We know that many small businesses very much welcome this support, but there are instances when taxpayers or agents have queries about the decision made by the online system.
HMRC has provided guidance on how a taxpayer or agent can request a review if they disagree with the SEISS eligibility checker or if they dispute the amount awarded.
Request a review of SEISS eligibility
A review of SEISS eligibility can be requested by the taxpayer or their agent using the eligibility checker on the GOV.UK website. Your unique taxpayer reference is required to enter the SEISS system. If the checker determines that you are ineligible, there is an option to request a review of eligibility using an online form.
Request a review of SEISS award amount
Taxpayers or their agents can request a review of the amount awarded, again via an online form.
Taxpayers can request a review either during the claims process or once a claim has been submitted signing in through their Government Gateway. It is advised that HMRC’s guidance about SEISS be checked before requesting a review.
Agents will need to sign in using their own agent portal and complete the form on behalf of the client giving the following information:
- Grant claim reference
- National insurance number
- Unique taxpayer reference
- Information about why they think the amount is wrong
Further information about claiming a grant through SEISS can be found here.