The taxpayer was not self-employed so was not eligible for payments under the Coronavirus self-employment income support scheme (SEISS) and assessments had been validly raised by HMRC to recover the support payments.
The appellant declared self-employment income in his tax return for 2018/19, stating he worked as a ‘pPipefitter’. He was invited to claim self-employment income support scheme (SEISS) grants due to the profits of this trade in 2018/19 being chargeable to income tax under ITTOIA 2005, Pt 2. The appellant applied for three support payments through the SEISS, between May 2020 and December 2020. Three SEISS support payments were made to him.
On 15 December 2020, the appellant submitted his tax return for 2019/20, which 
