Check if you need to change your Self Assessment return for SEISS
When you may need to make a change to your Self Assessment tax return for SEISS payments, and how to do it.
You need to check your Self Assessment return if you’ve:
- already submitted your 2020 to 2021 Self Assessment tax return online
- claimed a Self Employment Income Support Scheme (SEISS) grant before 6 April 2021
HMRC may have made an adjustment to your return if:
- the amount of the SEISS payments put in the SEISS box does not match our records
- there was no SEISS amount entered
- you did not submit a Self Employment or partnership page (SA103 or SA104) and received SEISS payments
You need to check your Self Assessment tax return to make sure our adjustment is accurate.
The adjustment (and how to check it) depends on your circumstances and how you submitted your return.
How SEISS payments should have been reported
Payments from the first, second and third SEISS grants (received on or before 5 April 2021) should have been included on your 2020 to 2021 return in the box for Self-Employment Income Support Scheme grants. These can be found:
- on page 2 of the ‘other tax adjustments’ section, within the Self Employment (full) page (SA103F) – this is Box 70.1 on the paper return
- in the ‘other tax adjustments’ section of the Self Employment (short) page (SA103S) – this is Box 27.1 on the paper return
- on page 2 of the ‘trading or professional profits’ section of the partnership page (SA104) – this is Box 9.1 on the paper return
- at section 3.10A of the SA200 tax return
HMRC are correcting returns where SEISS grants have been reported incorrectly.
If HMRC have corrected your return, you must check whether you used the correct boxes or not.
If you reported SEISS payments in the correct box
If the amount of SEISS payments you reported did not match HMRC records, we adjusted your tax return to match our records and sent you a revised tax calculation.
You must check the figure we put on your revised tax calculation against your records.
You can do this by signing in to the SEISS online claims service, which will tell you how much you received for each grant. Alternatively, you can check the bank account you used to receive payments.
If the figures do not match, contact Self Assessment: general enquiries.
If you reported SEISS payments in the incorrect box
If you did not use the approved box (for example, you put your SEISS grants in the ‘turnover’ or ‘any other income’ boxes instead), you need to update your return to remove the SEISS amount from the incorrect box or boxes.
If you do not correct your return, you’ll be charged twice for tax and self-employed National Insurance on the payments you received. If you’re expecting a repayment and do not correct your tax return, you will receive a reduced amount or may have a bill you were not expecting.
You can update your return online or talk to your tax adviser (if you have one) about correcting the error.
If you included your SEISS grants in an incorrect part of your return (such as the ‘turnover’ or ‘any other income’ boxes), you can make amendments by contacting Self Assessment: general enquiries.
Amendments for other reasons must still be made online or by writing to us.
If you did not report SEISS payments
If our records showed you received SEISS payments, but you did not report them in your return, we added the amount shown in our records and sent you a revised tax calculation.
This adjustment may mean:
- your expected repayment is reduced
- your tax bill is increased
- you have an unexpected bill
The updated tax calculation shows how the change has affected your payments on account. You need to pay any tax owed by 31 January 2022.
You can access your bill online or talk to your tax adviser (if you have one) to understand how your payments have been affected.
If you did not submit a self-employment or partnership page
If you did not need to submit a self-employment or partnership page with your 2020 to 2021 Self Assessment tax return, you will not have been eligible to claim SEISS grants.
If our records showed you did receive SEISS payments, we added the amount of these payments to your return and sent you a revised tax calculation. We expect to recover any SEISS payments you were not eligible for.
If you were eligible for SEISS but forgot to submit a self-employment or partnership page, you need to update your return to include those pages, or talk to your tax adviser (if you have one).
If you disagree with our changes
If you disagree with any of the changes we’ve made to your tax return, tell us within 30 days from the date of the SA302 letter advising you of the correction.
If you suspect that someone else may have used your details to make a SEISS claim, contact Self Assessment: general enquiries.
If you updated your 2020 to 2021 return before 19 June 2021
HMRC only corrected your original 2020 to 2021 Self Assessment tax return. Changes you made before 19 June 2021 will not be included in this revised tax calculation
If you correctly added your SEISS grants, or if your amendment was for something that is not related to SEISS, you do not need to take any further action and your update will be processed separately.
Last updated 20 September 2023 + show all updates
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The guidance has been updated, as the COVID-19 helpline for businesses and the self-employed is now closed.
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If you included your SEISS grants in an incorrect part of your return, you can make amendments by phoning 0800 024 1222.
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First published.