Updates to tax charges when a person is no longer eligible to Self-Employment Income Support Scheme payments

Under current legislation a payment can be recovered by a tax charge if an individual claims a Self-Employment Income Support Scheme (SEISS) grant to which they are not entitled.

This measure allows HMRC to recover grants where an individual is no longer eligible for the grant following a change in circumstances and aligns SEISS and the Coronavirus Job Retention Scheme.

It also extends the Treasury’s regulation making powers in relation to charges if a person is not entitled to a coronavirus (COVID-19) support payment to brings the SEISS within scope of those powers.