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Did HMRC make SEISS criteria clear to claimants

Did HMRC outline the criteria for making SEISS claims when claimants went online to claim

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When self employed claimants went online to HMRC to make their claims for the various SEISS grants did  HMRC spell out what criteria (eg among other things "adversely affected" .. or "impacted by reduced activity, capacity or demand") had to be met as part of that process, or did they just say in general terms claimants had to make sure they met the criteria or did HMRC say nothing about the criteria in the claim process just assuming claimants knew what the criteria were?


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By jonharris999
14th May 2021 09:18


I did not capture any data about Rounds 1-3, unfortunately.

Are you focused on a particular case or group?

Thanks (1)
By Paul Crowley
14th May 2021 09:22

They had questions to answer
Adversely affected was one of them

Cannot blame HMRC if client ticked without reading.
Everyone claiming had the rules put before their eyes

Thanks (0)
By Duggimon
14th May 2021 09:33

There were a series of yes/no questions each time. They broadly matched the criteria that the legislation required.

HMRC had the data to check whether the income levels and proportions of the claimant matched the rules, the rest was self assessed. I thought the questions themselves were as clear as the legislation was on who did/didn't qualify, that is to say, they were quite woolly at first and more precise by round three then four.

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By Tax Dragon
14th May 2021 10:26

Interested why you ask. Have you/your clients received challenges from HMRC and you think a defence might derive, not from Jon's perpetual "you were self employed, of course there were adverse effects" argument, but rather from errors in the application pro-forma?

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By arthurallan
14th May 2021 12:00

Many thanks
No challenges or letters from HMRC to date but just starting to do a few tax returns for clients for year to April 2021 and I've got one whose claim for the third grant (November to January) might be open to possible challenge so was just interested in the questions HMRC might have asked when the claims were being made.
Will HMRC have told claimants the grants were taxable as part of the claim process (not too concerned about that one as we alerted clients to this early on).

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