SEISS: How to request a review of entitlement
18 May: Following the launch of the Self-employment Income Support Scheme (SEISS) the Tax Faculty provides guidance on how taxpayers and their agents can request a review of grant entitlement.
Taxpayers may wish to request a review of their entitlement to an SEISS grant because:
- HMRC’s eligibility checker says they are not eligible and they wish to dispute their SEISS eligibility status, or
- they disagree with the amount of the grant calculated by HMRC and wish to dispute the SEISS award amount. The taxpayer can only claim the amount of grant calculated by HMRC; there is no option in the application process to claim a higher or lower amount.
A taxpayer or their agent can ask for a review of SEISS eligibility status via the eligibility checker. If the checker gives a not eligible result there is an option to compete an online form to request a review of eligibility. The first question on the form is ‘Are you an agent?’ and either the taxpayer or agent can proceed from there to request a review of eligibility status.
A taxpayer or their agent can request a review of the SEISS award amount using an online form.
Agents should use their own agent portal government gateway sign in details and then complete the online form on behalf of their client. They will need:
- their client’s grant claim reference;
- their client’s national insurance number;
- their client’s UTR; and
- details about why they think the amount is wrong.
Taxpayers can access the online form to request a review during the claims process or afterwards, using their own government gateway sign in details.
HMRC’s guidance should be checked before requesting a review.