PARLIAMENTARY WRITTEN QUESTION
Self-employment Income Support Scheme (15 September 2020)

To ask the Chancellor of the Exchequer, what criteria are used to decide whether to allow an appeal for a Self Employment Income Support Scheme (SEISS) grant application; how many SEISS applications have been allowed an appeal; and how many of those applications subsequently had their decisions reversed since that scheme was introduced.

Asked by:
Karin Smyth (Labour)

The review process for the Self-Employment Income Support Scheme (SEISS) is a non-statutory process put in place by HMRC to provide additional protection to customers. There is no legal right of appeal against decisions made in relation to the SEISS, and there is also no legal provision for ‘reasonable excuse’ within the legal framework for SEISS.

HMRC have limited discretion in operating the SEISS and any exercise of this discretion must be rational and justifiable on the grounds of good management and administration. This discretion can only be used in exceptional circumstances. Such circumstances could include situations where HMRC have made an error which has affected an individual’s eligibility for, or amount of, a SEISS grant.

HMRC publish statistical information through structured Management Information and statistical releases on GOV.UK. They are currently working through the analysis they are able to provide based on the data available. HMRC will give an update in due course on the types of data available and timing for publication.

Answered by:
Jesse Norman (Conservative)
21 September 2020