Late claims for SEISS grants possible in exceptional circumstances
HMRC have confirmed that they will consider late claims to grants under the Self-Employment Income Support Scheme, but in exceptional circumstances only. The deadline for making a late claim is 28 February 2022.
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What was the Self-Employment Income Support Scheme (SEISS)?
The Self-Employment Income Support Scheme offered up to five taxable grants to certain self-employed people during the coronavirus pandemic. There were different eligibility conditions for each grant. We publish separate guidance explaining the scheme here.
What were the deadlines for claiming the grants?
The deadlines for claiming the grants, all of which have now passed, were as follows:
|
Grant |
Normal deadline |
|
First |
13 July 2020 |
|
Second |
19 October 2020 |
|
Third |
29 January 2021 |
|
Fourth |
1 June 2021 |
|
Fifth |
30 September 2021 |
Can I make a late claim?
In general, it is not possible to make a claim for a grant after the above deadlines, even if you would have been eligible for the grant if you had applied on time.
However, HMRC have said that they will consider a late claim for any or all of the grants in exceptional circumstances. It is not possible to be prescriptive about the kind of circumstances HMRC would consider to be exceptional. However, it may include someone who:
- become seriously incapacitated towards the end of the relevant claim window; and
- was unable to contact HMRC before now or arrange for anyone else to contact HMRC on their behalf.
HMRC have made it clear that they do not expect many taxpayers to qualify for a late claim.
You may be asked to provide evidence about your circumstances to support your late claim.
If you feel that your circumstances are exceptional and that you would have qualified for a SEISS grant had you made the claim on time, then you will need to call HMRC on 08000 241 222 by 28 February 2022.
It is not possible to make a late claim online.
What if HMRC has already considered my case?
HMRC have made it clear that they will not reconsider cases which have already been reviewed.
What if I already made an unsuccessful claim but I have not yet requested a review?
In this case, it is still possible to ask HMRC for a review but only if your circumstances are exceptional. You would need to request the review by 28 February 2022.
Where can I get further help?
See our Getting Help page. Charitable assistance is available to those on a low income.