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HMRC is writing to taxpayers who have claimed the first, second and third self-employment income support scheme (SEISS) grants but who have yet to complete their self-assessment tax return for 2019-20 or who have filed the return but have not completed the self-employment or partnership pages.
HMRC is asking them to file their return or complete those pages within 30 days of receipt of the letter so it can check that they were eligible for the SEISS grants claimed. If a claimant was not trading in the 2019-20 tax year they will need to repay the sums they received, and the letter explains how to do this.
The letter advises recipients to contact their tax adviser if they have one.
