Reminder To Declare Coronavirus Grants On Company Tax Returns To HMRC

14th April 2022

Coronavirus (COVID-19) grants and payments issued by HMRC to support businesses and self-employed individuals during the pandemic are taxable.

If you need to complete a Company Tax Return (CT600) you must include any Coronavirus support payments made to the company. When calculating your taxable profits in the usual way, you'll need to include as income:

Coronavirus Job Retention Scheme (CJRS) grants
Eat Out to Help Out payments
coronavirus support payments made by local authorities, devolved administrations or other public authorities
If an agent is completing a Company Tax Return on your behalf, make sure to tell them what coronavirus support payments you received. This is particularly important if another agent made a CJRS claim on your behalf, or you claimed a grant yourself.

If you received either a CJRS grant, or an Eat Out to Help Out payment, or both, they will also need to be included in the specific boxes provided on the CT600.

You should put:

taxable grants and payments in boxes 471, 472 and 647
CJRS or EOHO overpayments in boxes 473, 474 and 526
These boxes were added to the CT600 on 6 April 2021. If you received a CJRS grant or an Eat Out to Help Out payment without completing the relevant boxes, your return may need to be amended.

If you've already filed your Company Tax Return, you will only need to submit an amended return if you:

did not declare all of your coronavirus support payments as taxable income
filed before 6 April 2021 (or after that date but did not fill in the relevant boxes) and did not include all your grants as taxable income
filed before 6 April 2021 (or after that date but did not fill in the relevant boxes) and have either a CJRS or Eat Out to Help Out overpayment to declare, or both
This is explained in more detail in the Company Tax Return guide.
https://www.gov.uk/government/publications/corporation-tax-company-tax-return-guide

You can attend a webinar or watch a video: how to report COVID-19 taxable grants and payments to understand:
See https://www.gov.uk/guidance/help-and-support-if-your-business-is-affected-by-coronavirus-covid-19

which grants to report
how to report them
what happens if you or your agent have claimed too much