Reporting coronavirus (COVID-19) grants and support payments

To support businesses and self-employed individuals through grants and payments from schemes during coronavirus will be taxable.

 Who can report a grant or support payment:

You will need to report the grants or payments on your tax return if you received a payment to support you during COVID-19 only if you are:

  • Self-employed
  • in a partnership
  • a business

What payments need to be reported:

You will need to report all the COVID-19 support schemes received as grants and payments. These will include:

  • Self-Employment Income Support Scheme (SEISS)
  • Test and trace or self-isolation payments
  • The Coronavirus Job Retention Scheme (CJRS)
  • Eat Out to Help Out
  • Coronavirus Statutory Sick Pay Rebate
  • Coronavirus Business Support Grants

 How to report a grant or payment:

SEISS payments need to be reported under the Self Employment Income Support Scheme Grant box on your Self-Assessment form. All the other taxable COVID-19 payments can be recorded in any other business income box.

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