If you claimed a grant through the Self-Employed Income Support Scheme (SEISS), you will need to contact HMRC to confirm whether or not you have stopped trading.
HMRC have emailed thousands of individuals, where it held information indicating that the taxpayer had stopped trading. If you received an email and do not contact HMRC by the date below, you will be unable to make further claims through SEISS.
Claimants should use the form on this page to confirm their eligibility for the grant.
- If you have stopped trading and permanently closed your business, HMRC will check if you were eligible for the grant;
- If you have not stopped trading and not closed your business, you still need to confirm this with HMRC; and
- HMRC may ask for evidence to show that you are still trading.
Dates for notifying HMRC
The date by which you need to contact HMRC depends on the date you received your grant.
If you received the grant
- Before 22 July 2020, you must notify HMRC on or before 20 November 2020; or
- On or after 22 July 2020, you must notify HMRC within 90 days of receiving the grant.
If you do not contact HMRC by the above dates, you may have to pay a penalty.
HMRC will be in touch within 60 days to tell you how to either:
- Pay any amount due; or
- Provide the information required.