client repaid SEISS 3rd grant into SA account but HMRC applied Class 4 NIC before deducting the repayment - HMRC have now corrected the return figures to exclude the incorrectly charged Class 4 NIC - how should this have been dealt with?
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I have now ascertained what caused this problem - apparently if & when the taxpayer repays the SEISS grant they should not repay it to their SA account but to a separate government bank account otherwise HMRC assume you are still in receipt of the grant - I missed the guidance on this