HMRC recently published guidance on how the fifth Self-employment Income Support Scheme (SEISS) grant can be claimed. Individuals must meet certain criteria to be eligible for the grant. Meanwhile, the Chartered Institute of Taxation (CIOT) urged the government to make amendments in order to improve the UK tax system and make it easier to navigate. The government is currently carrying out a review of the administration of the tax system. HMRC publishes guidance on the fifth S