Conditions for Covid grant not met

The taxpayer applied for coronavirus support payments on the basis that he had been self-employed in 2018-19 and submitted his tax return before 23 April 2020 - a condition for the self-employment income support scheme (SEISS). However he confirmed he had not traded in 2019-20 so had claimed universal credit. He said that emails from HMRC had confirmed his eligibility for SEISS. The department later called the taxpayer to discuss his trading status and advised him to complete a g-form to confirm that he had stopped trading before claiming the SEISS grant.

HMRC subsequently said no grant was due because the taxpayer ceased trading on 31 October 2018 and had not lodged self assessment tax returns for 2019-20 or 2020-21.

The taxpayer appealed saying he had at all times been ‘honest and transparent’ with HMRC. When he made his first claim for SEISS HMRC said he was...