HMRC states that :-
You’ll have to confirm to HMRC that your business has been adversely affected by coronavirus.
As Agent do I have any responsibility if my client claims the SEISS but has clearly NOT been adversely affected by the coronvirus. I hadn't really given this much consideration but one client is just going over the VAT threshold during coronavirus lockdown and so clearly doing better than this time last year!!
As I am not involved in process of claim I can only advise that this would be unwise to claim.
Should accountants be making it clearer to clients NOT adversely affected to not claim (ie in writing)?
Should accountants whistle-blow any who claim when they shouldn't?!! We can always resign as accountant if we conclude that this is not acceptable practice (client's actions).
Welcome thoughts! Thank you.