I am asking to see if you have had any other cases like my case below, and if there is a solution? I have researched the legislation a bit.
Self Employed Income Support Scheme:
There is an issue on the above as compliant taxpayers, (those who complied with the tax return filing date of 31 January 2020) are being disadvantaged over those who were not compliant with the 31 January date. see scenarios below.
this is the guidance published on 26 March
The normal filing date for tax returns is 31 January 2020, (with a further 12 months to file an amendment, there is a box on the tax return where the taxpayer can tick to state that the figures are provisional))
With the SEISS scheme I have been on to HMRC webchat because I have been told that my claim has been rejected:
I have filed 2019 tax return by 31 January 2020 and then filed an amendment by 23 April 2020, which was rejected because the amendment was not filed by 26 March (the date the guidance was published).
scenario 2 :
I know of other taxpayers who did not file tax return by 31 January 2020 and filed the tax return by 23 April 2020 and are being accepted.
This gives the impression that clients who complied with the 31 January 2020 deadline are being disadvantaged
HMRC webchat not really helpful, and just refer to the guidance.
also see relevant legislation below...... now, page 5 point 10.
It still means that those who filed tax returns on 31 January and amended between 26 March and 23 April will be dis advantaged viz a viz those who did not file on 31 January and filed by 23 April
HMRC might put forward the argument that those who were compliant and filed tax return in January, could have amended so as to take greater benefit from the SEISS scheme, but the counter argument could also be made that those who were not compliant in January could also have done this, and they had up to 23 April to file their return.
I trust that this makes sense, and that you can help.