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