To ask the Chancellor of the Exchequer, what estimate his Department has made of the proportion of applications for the Self Employed Income Support Scheme which have been unsuccessful; and whether he plans to introduce an appeals process for those applicants.

The SEISS is a new scheme and HMRC are currently working through the analysis they will be able to provide based on the data available. HMRC will make the timescales for publication and the types of data available in due course.

A self-employed person can check if they are eligible for the SEISS using an online checker and if eligible, the self-employed person can make a claim. HMRC are using information that taxpayers have provided in their tax returns to determine eligibility. If the online checker states that a person is not eligible, they can check the guidance on GOV.UK to understand why that may be. Taxpayers can also contact their accountant or tax agent for advice, if they have one. If the taxpayer considers that they meet the criteria, they can request a review using a simple online form.