Guidance
Penalties for not telling HMRC about Self-Employment Income Support Scheme grant overpayments – CC/FS47
If you received a grant but were not eligible or you’ve been overpaid, find out what penalties you may have to pay if you do not tell HMRC.
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Details
Find out more about when you may have to pay a penalty and other information, including:
- how you should tell HMRC about an overpaid grant
- when you may have to pay a penalty
- how HMRC decides how much the penalty will be
- how to appeal against a penalty
- HMRC’s process for recovering overpaid grants
Updates to this page
Published 28 July 2020Last updated 31 May 2022 + show all updates
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We have updated the factsheet and added the section 'if you need help',
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CC/FS47 has been updated with information on how to tell HMRC about an overpaid grant and how HMRC recovers overpaid grants.
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Self-Employment Income Support Scheme – receiving grants you were not entitled to (CC/FS47) has been updated
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First published.