In a letter to us from the Chancellor of the Exchequer received on Sunday 3 May and published last month, HMRC advised that the coronavirus self-employed income support scheme would begin making payments by 25 May and not June as previously announced.

A new online eligibility checker tool was also made available, the guidance for the scheme was updated on eligibility, how the process for making a claim works and how HMRC calculate the grants. HMRC also started contacting those potentially eligible.

The Institute has been engaging with HMRC on this and other issues related to COVID-19 supports. In particular, we raised the position of agents and the digitally excluded with HMRC.

HMRC’s response confirmed that agents would not be able to make claims. The key message we have received is that HMRC looked hard at making it work for agents, but this would have added significantly to the time to deliver the service. It was considered overall a better decision to get the money to taxpayers as soon as possible. According to HMRC, the system was therefore developed in a way that made the claim process as easy as possible to use.

Agents can still provide assistance by supporting clients to understand the eligibility rules using the online checking tool and helping them to get ready by advising what information they will need to hand. Agents can also assist clients in making a request a review where the system gives a response that they are not eligible.

Taxpayers need a Government Gateway (“GG”) ID and password to make the claim. If a client does not have a GG login, one can be created when they check their eligibility online. Anyone who needs to create a GG ID to claim the grant is advised to do so through the SEISS service, rather than through any other route on GOV.UK:-

• to ensure the correct type of ID is set up; and
• to avoid the need for an authentication code in the post.

It is very important that agents do not use client GG credentials to apply for grants under this scheme on behalf of clients. In doing so this may trigger HMRC fraud checks and delay payment. Members are also reminded of their responsibilities under the Institute’s Code of Professional Conduct.

Where a taxpayer is not able to use the online process, agents should refer taxpayers to HMRC’s COVID-19 hotline where they can submit an application over the phone.

HMRC also provided advice for anyone not eligible to claim. Instead, they may be able to:-

• delay VAT payments
• delay their Self Assessment payment on account
• arrange to pay their Self Assessment tax bill in instalments
• get a payment from the Small Business Grant Fund
• get a loan from the Business Interruption Loan Scheme or Bounce Back Loan
• get Universal Credit
• apply for Employment and Support Allowance.

HMRC also put in place a process for asking for a review and advised that such cases would begin to be examined by the end of May. HMRC also set out the following message in respect of scams:-

“We are aware of an increase in scam emails, calls and texts. Eligible customers will be invited to claim through GOV‌.UK – it is the only service they can use. If someone gets in touch with your clients claiming to be from HMRC, saying that financial help can be claimed or that a tax refund is owed, and asks them to click on a link or to give information such as their name, credit card or bank details, they should not respond. It is a scam.

Suspicious emails claiming to be from HMRC should reported to us by sending them to phishing@hmrc.gov.uk. Texts should be sent to 60599.”