I have a client who has missed out on some SEISS grant money because HMRC won't recognise his 2017/18 profits due to the date the amended tax return was filed.
HMRC originally argued that they didn't include the amount because the amended tax return was filed on 16th April 2020 which was after the amendment deadline 31 Jan 2020. However the prior legislation already allowed for late amendments by written correspondence to HMRC, and the covid specific legislation made no reference of this. As such I didn't see any reason why this figure should not be included in the calculation, as a successful late written submisson had been successfully made and the tax paid.
After a bit of back and forth with no joy so I put in a complaint to try and get the issue rectified and now they've changed their reason. Now they're saying that they aren't accepting any amendments after the date the Chancellor announced the scheme on 26th March. Again I can see no legal basis for this, nor is this outlined in the guidance I've read. Indeed, the Chancellor allowed for late 2018/19 tax returns to be submitted all the way up to 23rd April.
I wondered what other members thought of this? I appreciate the client was late and had been disorganised (hence the original submission was incorrect) but I can't see a basis for their decision based on the guidance. That HMRC changed their reason for rejection after I complained seems a little suspect. Thanks in advance.