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.

• From: HM Revenue & Customs
• Published: 28 July 2020
• Last updated: 31 May 2022 — See all updates

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Self-Employment Income Support Scheme – receiving grants you were not entitled to (CC/FS47)

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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

Published 28 July 2020
Last updated 31 May 2022 + show all updates

1. 31 May 2022

   We have updated the factsheet and added the section 'if you need help',

2. 18 May 2021

   CC/FS47 has been updated with information on how to tell HMRC about an overpaid grant and how HMRC recovers overpaid grants.

3. 28 April 2021

   Self-Employment Income Support Scheme – receiving grants you were not entitled to (CC/FS47) has been updated

4. 28 July 2020

   First published.