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SEISS Amended Tax Return Issue

HMRC won't recognise 2017/18 profits on an amended tax return for the SEISS grant

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Morning all,

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. 

Replies (5)

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By Rammstein1
27th Nov 2020 10:20

I don't think you're going to get much sympathy on here. The 17/18 figures should have been submitted by 31 January 2019 and if your client had submitted on time or within 12 months after, he would have got a higher SEISS grant. There are plenty more cases deserving of sympathy and maybe it is the kick up the backside the client needs to be on time in future.

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By jonharris999
27th Nov 2020 10:29

From the Directions:
"No account will be taken of any amendment made to a return on or after 6pm on 26 March 2020"

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Replying to jonharris999:
Kitten
By Hazel Accounts
27th Nov 2020 10:40

The 23 April 2020 deadline was for late returns (ie not yet filed at all) and not for amendments

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By Duggimon
27th Nov 2020 10:35

It's definitely in the rules, I looked it up in April. New returns were allowed but not amendments.

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By Paul Crowley
27th Nov 2020 11:24

Stop wasting your time
Done to death already on this forum
Why would HMRC expect to take account of an amendment that increases free money after free money announced
Fraudsters charter
Why would a genuine error take that long to correct. Original not a best estimate?

See Frankie post

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