Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will reconsider the no right to appeal rule for those who are denied Self-Employment Income Support Scheme grants from HMRC.

The Government has provided generous support to the self-employed during the COVID-19 pandemic through the Self-Employment Income Support Scheme (SEISS). The SEISS has helped nearly 3 million self-employed individuals with claims totalling over £27 billion.

Customers can ask HMRC to review their SEISS claim. However, HMRC have limited discretion in operating the SEISS and this discretion can only be used in exceptional circumstances. Such circumstances could include situations where HMRC have made an error that has affected an individual’s eligibility for, or amount of, a SEISS grant.

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 the SEISS.

The fifth and final SEISS grant closed on 30^th September 2021.