Tax returns and the SEISS

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.