Enter Coronavirus payments and profits in Corporation Tax

Company Tax Return

If you received a CJRS grant or an Eat Out to Help Out payment, you will need to do both of the following:
  • include it as income when calculating your taxable profits in line with the relevant accounting standards
  • report it separately on your Company Tax Return using the CJRS and Eat Out to Help Out boxes
You should record all other taxable COVID-19 payments as income when you calculate your taxable profits.
Version 21.0 of Digita Corporation Tax introduced fields to be able to enter the Coronavirus payments that need to be reported separately.
The majority of these COVID-19 payments can be entered via
Accounts | Tax Paid/Payable
by populating the following fields:
CJRS and JSS received
Enter the total amount received by the company. This populates box 471 on page 5 of the CT600.
CJRS and JSS entitlement
Enter the amount that the company was entitled to. This populates box 472. on page 5 of the CT600.
CJRS and JSS overpayment already assessed or voluntary disclosed
Enter any overpayment already reported to HMRC (paid or unpaid). This populates box 473 on page 5 of the CT600.
JRB and EOTHO overpayments
Only report overpayments of these that have not been repaid. This populates box 474 on page 5 of the CT600.
Coronavirus support schemes overpayment now due
This is an automatically calculated field, which populates box 526 on page 6 of the CT600.
Please note HMRC's guidance:
Any overpayment reported will not show in the Payment Summary section of the Client Summary. In the Tax Computation, it will show as a separate row under the main liability, together with a note advising that HMRC will advise reference and payment details in due course.
Known Issues: