Has anyone else experienced frustration in trying to resolve issues with HMRC who have rejected a claim for SEISS in their review letter?
My problem relates to me and has arisen because HMRC are not recognising brought forward propertry losses in their calculation of non trading income. If brought forward losses are included I am eligible for SEISS if they are not included I am not eligible. This is the only item in the equation that is creating the problem.
L&P income was included in Box 13 of UKP1 of my 18/19 return; losses brought forward were inclueded in Box 14 and net property income was included in Box 15.
I spoke to HMRC yesterday on the 0800 0241 222 number and the technician said there would be a means of appeal when the review letter arrived. He agreed that in his view having looked at the numbers I was eligible. The review letter arrived today advising that I was not eligible (because non trading income was too high - L&P income included but L&P losses excluded). There was no means of appeal or any link just advice to call 0800 0241 222 again (ground hog day!) which I did but all they could say was that someone would call me back.
Has anyone had any success in appealing against a review decision?
Replies (6)
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I don't know anything about appealing but when did the losses arise? If they were from before 16/17 I think they should be ignored for the SEISS.
The rules says that brought forward losses are excluded. You are therefore not eligible. No amount of appealing will get HMRC to change the rules just for you.
Unfair perhaps, but the rules are clear.
Both you and the “technician” at HMRC need to read the rules. Total Income for SEISS purposes is that given in s23 ITA 2007. That excludes brought forward property losses. You are perhaps confusing the definition of total income with that for net income which is defined in the same section but which is irrelevant for the purposes of SEISS.
I thought you could look at 2018-19 in isolation? You must have still had a majority of non SE income.
For SEISS “total income” has the meaning given by section 989 of ITA 2007;I must admit I've tried to find how and where HMRC define income for these puropses and to be honest I can't find where they refer to Total Income for SEISS.
which points you to:-
“total income” has the meaning given by section 23 (see Step 1 in that section and also section 31),