HMRC is making SEISS (Self-Employment Income Support Scheme) auto-corrections to 2020/21 tax returns where it believes the total of declared SEISS grants received does not match their records.

Taxpayers should receive notice of the correction and a covering letter from HMRC. Your agent, if you use one, should receive a copy of the notification.

Taxpayers can reject an auto-correction within 30 days of the date on the correction notice.

If a SEISS grant has been omitted or reported in the wrong box, self-employed or partnership income has been omitted from the return or HMRCs correction is disputed, especially if you believe someone else may have fraudulently claimed using your tax details, get in touch with HMRC within the 30-day period.

Kay Brookes, Partner at Bates Weston, comments:

“Acting as agents for many self-employed sole traders and partnerships, Bates Weston’s priority is to ensure the accuracy of their self-assessment tax return. In the unlikely event that a client receives an auto-correction notice, we can help them to resolve the dispute. The most concerning issue would be a notification that HMRC believes the client has received a SEISS grant when we know that is not the case. In such circumstances, to rule out HMRC processing error or external fraud we would immediately contact HMRC to alert them to this.”

If you need help completing your Self-Assessment Tax return, please do get in touch.