Self-Employment Income Support Scheme – member guidance

Agents were not able to make grant claims on behalf of their clients, although many agents will have helped their clients understand their eligibility for the grants, and assisted them in making their claim.

Throughout the scheme, subjective judgements had to be made in considering eligibility, such as whether the business had been ‘adversely affected’ by coronavirus. Also, the eligibility criteria for the SEISS grants changed subtly from grants 1 and 2 (where the criteria were broadly the same) to grants 3 and 4 (which incorporated additional criteria to increase the focus of the scheme).

Whilst it is not necessary to apply hindsight in relation to claims, members have been concerned that they act appropriately, particularly when completing the 2020-21 self-assessment tax return, on which the first three SEISS grants must be reported.

We have therefore published guidance to help members comply with their professional obligations where they advise clients who have made claims under the Self-Employment Income Support Scheme (SEISS). It is intended to provide assistance in relation to the reporting of the first three SEISS grants, principally where you may be in disagreement with your client’s intentions or eligibility for the grant.

The guidance has been reviewed by HMRC and can be found in the Professional Standards section of the website here.