Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he has made an assessment of the potential merits of introducing a right to appeal for Self-Employment Income Support Scheme grant decisions.

The Government announced at Budget 2021 that the Self-Employment Income Support Scheme (SEISS) will continue until September, with a fourth and a final fifth grant. This provides certainty to business as the economy reopens and means the SEISS will continue to be one of the most generous schemes for the self-employed in the world.

There is no legal right to appeal either eligibility for a SEISS grant or the amount of the grant. These decisions are based on information from tax returns provided to HMRC by the self-employed. Anyone who believes that information is wrong can ask HMRC to review the position. If someone was eligible for earlier SEISS grants (SEISS 1-3) but has not been invited to claim the fourth grant, they can access the SEISS service to find out why they are considered ineligible for the fourth SEISS grant, and again can ask HMRC to review this decision

Individuals asking for a review need to tell HMRC the reason for the request and be prepared to provide evidence where necessary.