• One or more EOTHO claims do not appear to be consistent with other EOTHO claims you have made • Not met the conditions to claim or receive EOTHO payments • Other compliance risks that were noted when you made a manual claim for EOTHO
What you need to do now
Please review your records and your EOTHO claim. We understand that mistakes happen, so we have made sure it is easy for you to correct your claim if you need to. If you voluntarily repay any overpaid EOTHO payments, we will not charge you a penalty for the error in your claims.
If your claims were not correct and you need to repay some or all of your EOTHO payments, you need to tell us. This is known as ‘making a disclosure’.
To complete the online disclosure form, go to www.gov.uk and search for ‘pay back Eat Out to Help Out payments’. We will then let you know how to pay what you owe.
If you believe your EOTHO claims were correct and you met the conditions to receive them, you still need to contact us. Please phone us on 0300 322 9430 to tell us about your EOTHO claims.
If you do not make a disclosure or contact us by [SEES to enter date 60 days after date of letter], we may start a formal compliance check. This may mean you have to pay statutory interest and penalties.
We are supporting our customers while tackling serious fraud and criminal attacks. We understand mistakes happen, particularly in these challenging times. This means we will not look for innocent errors and small mistakes for compliance action.
More information
For more information about Eat Out to Help Out, go to www.gov.uk/hmrc/paybackeatout. This will also tell you about the conditions you need to meet to make claims under this scheme. If, after reading the guidance, you are unsure if your EOTHO claims were correct, please phone us on 0300 322 9430. We can then talk to you about your claims. If you have an authorised tax adviser, please show them this letter.
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Further Treasury Direction made: extension to SEISS 26 November 2020
HM Treasury has made a further Treasury Direction, under Sections 71 and 76 of the Coronavirus Act 2020, in relation to the Self-Employment Income Support Scheme (SEISS), which reflects the additional third grant extension to the SEISS. The direction amends and extends the effect of the SEISS and gives responsibility for the payment and management of the amounts to be paid out under the scheme to HMRC, in line with previous grants provided under the scheme. The SEISS direction and SEISS Extension direction continue to have effect but are modified and extended so that the scheme to which they relate takes effect as modified and extended as set out in the Schedule to the further direction.
Those who are eligible for the third grant of the scheme will be able to submit claims from 30 November 2020, and this will be through an online service.
The third grant relates to a three-month period, covering from November 2020 to January 2021. This will be paid at 80% of average monthly trading profits, paid in one single instalment and capped at £7,500 for that period. A further grant will be available, to cover February 2021 to April 2021 but it is not known at this time what level of support will be provided by the Government, and further detail will be made public in due course.
To be eligible for the extension to the grant, self-employed individuals, including members of partnerships, must:
• Have been previously eligible for the SEISS first and second grant, although there is no requirement to have claimed the previous grants
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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