SELF-EMPLOYMENT INCOME SUPPORT SCHEMEMy Client is a travel courier and due to Covid, she has not worked in last 2 tax Years. She Claimed in both years SEISS grant. HMRC are now demanding that she pays back 2020/21 grant back as she did not work during 2021/22. She is now working and will have income during 2022/23 Tax year. My Client says this is unfair as she had spent or lived on this grant as there was no income during that year. Is HMRC correct to demand this grant back?