The appellant, Thomas Merlin Ash, made an appeal against an assessment issued by HMRC on 14 April 2021 for £14,070 related to his eligibility under the Self Employment Income Support Scheme for the tax year 2020/21.

HMRC attempted to recover the amount paid by two grants during the pandemic to the appellant for £7,500 and £6,570 in May and July 2020.

In May 2020, the appellant received an email from HMRC which stated that he was potentially ‘eligible for a grant’ under the SEISS scheme.

Ash, who was a self-employed TV and film editor until August 2018, then made claims for the SEISS first and second grants in May and August 2020, receiving grants totalling £14,070.

He did not advise his accountants of the claims as advisers were not allowed to make claims for their clients under the scheme.