Covid scheme claims were incorrectly made

The taxpayer had traded as a self-employed franchisee. In February 2018 he began operating as an incorporated company of which he was the sole director. In May 2020 he claimed under the self-employment income support scheme (SEISS).

In his 2018-19 self assessment tax return the taxpayer included self-employed income but also advised that his self-employment has ended in September 2018.

In October 2020 HMRC emailed the taxpayer to alert him that he may not be entitled to SEISS payments. He submitted several online voluntary disclosures that he had claimed in error

HMRC issued an assessment to recover the incorrectly claimed SEISS payments.

The taxpayer appealed. He said the wording on the form was confusing. The words 'continue to trade' could encompass trading through a limited company as he then was. Further he had notified HMRC of his change of status so it should not have sent him...