Incorrectly claimed coronavirus support payments 02 - Amount of SEISS payments incorrectly claimed

If an error has been made in a claim that has resulted in you receiving too much of a SEISS payment, you must pay this back to HMRC.

If you have not put that right already by making a voluntary adjustment or repayment that was agreed by HMRC, put the incorrectly claimed amount in this box.

Do not include any payments that you were entitled to or have already repaid or been assessed on as this will lead to you paying too much tax.

SEISS payments that you were entitled to must be included in the relevant sections for your business to which they apply.

Amounts entered in this box will be added to your income tax liability. This may affect whether or not you're required to make payments on account for 2021 to 2022 or may increase the amount of payment on account you have to pay.

You may want to consider claiming to reduce your payments on account for 2021 to 2022.

For more information on receiving payments you were not entitled to and penalties, see factsheets CC/FS48 and CC/FS11.