Coronavirus: Tell HMRC and pay the Self-Employment Income Support Scheme grant back
If you made a claim in error as you were not eligible for a grant, have been overpaid or would like to make a voluntary repayment, tell HMRC and pay some or all of the grant back
You must tell HMRC if when you made the claim you:
- received more than HMRC said you were entitled to
- were not eligible for the grant, for example:
- your business was not adversely affected
- you did not trade in the tax year 2019 to 2020
- you did not intend to continue to trade in the tax year 2020 to 2021
- you have incorporated your business since 5 April 2018
When you should tell HMRC
This depends on the date you received your grant, so if you received the grant:
- before 22 July 2020 you must tell HMRC on or before 20 October 2020
- on or after 22 July 2020 you must tell HMRC within 90 days of receiving the grant
If you do not, you may have to pay a penalty.
Find out more about when you may have to pay a penalty and other information, including:
- how HMRC decides how much the penalty will be, which could be up to 100 per cent of the grant amount
- when you will not have to pay a penalty
- how to appeal against a penalty
You can also tell HMRC if you want to voluntarily pay back some or all of the grant you received. You can do this at any time.
What you'll need
You’ll need your:
- Government Gateway user ID and password that you used when you made your claim
- grant claim reference - you’ll find this in the service or on your copy of the grant claim
- Self Assessment Unique Taxpayer Reference (UTR) number - if you do not have this find out how to get your lost UTR
How to tell HMRC
Use the Government Gateway user ID and password that you used when you made your claim.
If you're unable to pay back the grant online you should contact HMRC for help.
What happens next
When you’ve completed the form, you’ll be given bank details to pay back the grant. You should print or save this page so you can make the payment.
HMRC will only contact you if we need more details or if there is a problem with your payment.
HMRC are receiving very high numbers of calls. Contacting HMRC unnecessarily puts their essential public services at risk during these challenging times.
But you can contact HMRC if you cannot get the help you need online.
First published 15 July 2020