Readers’ forum: Reporting Covid-19 payments on tax return

I am becoming increasingly concerned about how to deal with the 2020-21 tax returns for clients who claimed one or more of the first three self-employment income support scheme (SEISS) grants. These have to be reported on the self-assessment return and page 5 of the main tax return requires a taxpayer to declare SEISS payments incorrectly claimed. Agents were not permitted to make SEISS claims so in many cases the first I will know what was claimed will be when the clients provide information in mid to late January.

How far must I go in satisfying myself that the claims were valid before I can submit a return with no entries for overclaimed SEISS? Can I give my clients the benefit of the doubt? Can I disassociate myself from the SEISS information on the return?

How are other agents dealing with this problem?

Query 19 871 – Worried.