The taxpayer was not eligible for self-employment income support scheme payments as he was not self-employed at the relevant times, so HMRC could recover the payments made. 

The appellant’s self-assessment return for the tax year 2018/19 tax year disclosed that the appellant had ceased self-employment as a fitness trainer on 31 July 2018 and that he had been employed thereafter by his company (‘Coach JT Ltd’). The appellant had been appointed as a director of Coach JT Ltd on 13 July 2018, the company having been incorporated on that date. 

On 14 May 2020, the appellant applied online for a support payment through the self-employment income support scheme (SEISS). HM Revenue and Customs (HMRC) made a payment of £2,426 on 18 May 2020. A further claim for a SEISS payment was made on 20 August 2020, and HMRC made a payment of £2,123 on 24 August 2020. 

HMRC subsequently opened a SEISS post-payment