Enter Coronavirus grants and payments in Personal Tax

Categories of Coronavirus payments in Personal, Business and Trust Tax

Correctly claimed: SEISS (Persons only)

For a Sole Trade Instance (a person or trust/estate):
Select
Edit
, then
Schedule Editor.
Select
Sole Trade
, then the
Sole Trade Name
.
Select the
Coronavirus Support Payments
tab.
Select
Correctly claimed grants
.
For a Business Tax sole trade (person or trust/estate):
Select
Edit
, then
Schedule Editor
.
Select
Sole Trade
, then the
Sole Trade Name
.
Select
Current Year Tax Details
.
Select the
Coronavirus Payments
tab.
Select
Correctly claimed grants
.
For Partnership income (person or trust/estate):
Select
Edit
, then
Schedule Editor
.
Select
Partnership Income
.
Select the
Coronavirus Support Payments
tab.
Select
Correctly claimed grants
.

Correctly Claimed: Coronavirus Support Payments

Declaration for Correctly Claimed Payments

For Person and Trust/Estate returns:
Select
Other Return Information
.
Select
Coronavirus Support Payments
.
If there are any correctly claimed Coronavirus Suport Payments (not SEISS), mark the
All coronavirus support payments have been included as taxable income
checkbox.
For Partnerships
Select Other Return Information.
Select Form Options.
Mark the
All coronavirus support payments have been included as taxable income
checkbox.

Incorrectly claimed: SEISS

(persons only)

Sole Trade Instance:
Select
Edit
, then
Schedule Editor
.
Select the
Sole Trade Name
.
Select the
Coronavirus Support Payments
tab.
Select
Incorrectly claimed grants
.
For a Business Tax Sole Trade:
Select
Edit
, then
Schedule Editor
.
Select
Sole Trade
.
Select the Sole Trade Name.
Select
Current Tax Year Details
.
Select the
Coronavirus Support Payments
tab.
Select I
ncorrectly claimed grants
.
For Partnership Income:
Select
Edit
, then
Schedule Editor
.
Select
Partnership Income
.
Select the
Coronavirus Support Payments
tab.
Select
Incorrectly claimed grants
.

Incorrectly Claimed: Coronavirus Support Payments

Sole Trade Instance (persons or trust/estate):
Select
Edit
, then
Schedule Editor
.
Select
Sole Trade
.
Select the
Sole Trade Name
.
Select the
Coronavirus Support Payments
tab.
Select
Incorrectly claimed grants and payments
.
Business Tax Sole Trade (person or trust/estate):
Select
Edit
, then
Schedule Editor
.
Select
Sole Trade
.
Select the
Sole Trade Name
.
Select
Current Year Tax Details
.
Select the
Coronavirus Support Payments
tab.
Select I
ncorrectly claimed grants and payments
.
Partnership Income (Person & Trust/Estate):
Select
Edit
, then
Schedule Editor
.
Select
Partnership Income
.
Select the
Coronavirus Support Payments
tab.
Select
Incorrectly claimed grants and payments
.
Furnished Holiday Lettings (FHL) (person or trust/estate):
There is no specific data entry point for incorrectly claimed payments for an FHL
You will need to edit the figure in
Other Return Information
to include this amount.
For Client Partnership (Partnership):
Select Edit, then Schedule Editor.
Select New.
Select Coronavirus Support Payments – 2020/21.
Edit
Schedule Editor
New
Coronavirus Support Payments – 2020/21
.
For partnerships:
There is a backing schedule called Coronavirus Support Payments, which will list multiple items.
The Profit Apportionment backing schedule and Partnership Statement report have also been updated to reflect the Incorrectly claimed Coronavirus Support Payments.

SEISS / Other Coronavirus payments included in amount imported from Digita Accounts Production

Guidance from HMRC
. HMRC’s notes for filling in SA103F full pages include the following guidance on Coronavirus payments:
Box 15 (Turnover): 'Do not include coronavirus support payments in box 15 (see box 16 and box 70.1)'.
Box 16 (Other Income): 'Do not include in box 16 payments from the Self-Employment Income Support Scheme (SEISS) - see box 70.1'.
Box 70.1 (Self-Employment Income Support Scheme grant): 'If you received any payments under the Self-Employment Income Support Scheme (SEISS), only include in box 70.1 the amount you were entitled to'.
SEISS payments
: If you've included SEISS in your income in Accounts Production Advanced, then depending on which tax category your nominal code for this entry is assigned to, the amount will import as either turnover or other income in the Profit and Loss dialog in Personal, Business and Trust Tax.  Both of these entry points are not inline with what HMRC expect to see reported and so you will need to remove them from either the turnover or other income entry point. It's not possible to make an entry in Accounts Production Advanced that posts directly to the
SEISS – Correctly Claimed Grants
entry point with the
Coronavirus Support Payments
tab Personal, Business and Trust Tax because this is outside the main Proft and Loss. If you remove any SEISS income imported from Accounts Production Advanced, it will cause balance sheet validation issues.
Other CV19 payments
: If you have included Other CV19 payments/grants in your income in Accounts Production Advanced then, depending on which tax category your nominal code for this entry is assigned to, the amount will import as turnover or other income in Personal, Business and Trust Tax. If reported as turnover (box 15), this is incorrect because HMRC want this type of payment reported as Other income (box 16). You would need to either move the amount from turnover to other income in Personal Business and Trust Tax, or change your nominal code/tax category in Accounts Production Advanced as necessary and re-import the accounts.

Balance sheet and tax return validation issues

Non-Business related Coronavirus Support Payments