Fifth SEISS Grant Problems – HMRC Announce Delay In Some Tax Return and SA302 Evidence Of Earnings For Mortgage Providers As Well AS CIS Subcontractors Turnover Test

The claims service for the fifth SEISS grant opened in July with a deadline of 30th of‌‌ September‌‌, ‌2021 to submit claims.

HMRC have advised the following updates for 2020-21 Self-Assessment tax returns:

  • There is a delay in processing some 2020-21 Self-Assessment tax returns where SEISS grant payments have not been reported in the way they expected, for example if HMRC records show a different amount was paid than amount declared on the return.
  • From 19‌‌th of ‌June, HMRC automatically corrected SEISS grant amounts entered on 2020-21 Self Assessment returns when they processed them.
  • They are currently processing and correcting returns submitted before 19th of June.
  • They will contact customers if returns have been corrected as there may be a need to take further action and are urging customers and authorised agents to check any adjustment or statement of account to make sure the changes are accurate, otherwise customers may be taxed twice for their SEISS grant.
  • Amendments to SEISS grant entries over the phone by both customers and authorised agents.

Delay In Issuing SA302 Tax Calculations/Evidence Of Earnings:

  • HMRC have written to mortgage lenders to advise there is a delay and asked that they consider accepting alternative evidence until this is resolved
  • Many mortgage providers will accept a copy of the SA302 printed from your online Self Assessment account or commercial software
  • Click here for a list of mortgage providers accepting the above
  • Support remains available for customers facing financial hardship due to the delay, call HMRC on 0800‌‌ ‌024‌‌ ‌1222 to speak to an adviser.

Advice For CIS Subcontractors Completing The Turnover Test For The Fifth SEISS Grant:

  • Construction Industry Scheme (CIS) subcontractors calculating their turnover figure for the 12- month period starting on any date between 1st of‌‌ ‌April and 6th‌‌ ‌April‌‌ ‌2020 (the pandemic year) should include the full amounts on their invoices, before any deductions contractors have made in the 'CIS deductions' box.
  • When finding their turnover figure on their Self Assessment tax return for 2019-20 or 2018-19 (the reference year), subcontractors should also use the full amount, before any deductions contractors have made in the 'CIS deductions' box.

For more information on eligibility and how to claim for the fifth SEISS grant, click here.


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