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Posted Mon, 07 Nov 2022 15:33:11 GMT by ET Teofil
Good afternoon, Client claimed in error SEISS grant 2 and grant 3. As an Agent, I have submitted tax return for 2021 recognizing 1st grant as income and excluding grant 2 and grant 3. HMRC sends over SA302 and penalties that reflect the total amount of grants despite: SA302 request for amendment, penalties appeal, letter to prove client is paying back SEISS grants. HMRC officers can see payments are made by Client, but no department has the responsibility to allocate - so payments are not recognized, and Client is chased by Debt Recovery Agency. Over 11 months now and after 4 calls 3.5 hours to 4 different HMRC departments today, I am told to make an adjustment by taking out my client's income the two grants that are paid back. What box of SA form allows this adjustment, please? Thank You
Posted Thu, 10 Nov 2022 14:10:28 GMT by HMRC Admin 32

If the return was amended by HMRC to include the grant amounts, you may not be able to see the return version with the figures included.

If you are able to see the figures, there is a box for 'incorrectly claimed coronavirus support scheme payments'. This is the correct box for the amounts if the amounts are not being paid back under a separate charge outside of Self Assessment.  .

As we are unable to access your clients record from this forum, We are unable to confirm if there is a separate charge or if it is just part of a SA bill for the year.

Thank you.

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