Self Employed Grant

Josh1309Rugby

I applied for the self employed grant in May on time, I looked at the qualifier and ir said I wasn't eligible. I appealed this and after 2 months was informed it was confirmed I was not eligible. The reason was my 18/19 earnings were 20K 17/18 18k and 16/17 -(51,000) due to losses brought forward fo=rom business set up. The 16/17 year was put under investigation and the losses cancelled out and a positive figure of £30 k profit posted by the inland revenue. for tax purposes I have to pat on these amounts but for the grant the amount submitted counts.  Can this be correct   what can I do to appeal, I have had no earnings since March.

Jeremy535897

The Treasury Direction at paragraph 10 states:
"10. For the purposes of SEISS, amounts of trading profits and relevant income are determined by reference to a person’s tax returns as at 23 April 2020 but no account will be taken of any amendment made to a tax return on or after 6pm on 26 March 2020 or any contract settlement."

If the amendment to 2106/17 was under a contract settlement, for SEISS the original figures stand, unfortunately.

See https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch140280 for what a contract settlement is.