Self-Assessment: Declare your COVID-19 payments

HMRC is reminding their Self-Assessment taxpayers that they must declare COVID- 19 payments in their tax return for the 2021 to 2022 tax year. More than 2.9 million people claimed at least one Self-Employment Income Support Scheme (SEISS) payment up to 5 April 2022. These grants are taxable and should be declared on tax returns for the 2021 to 2022 tax year before the deadline on 31 January 2023.

SEISS payments

The SEISS application and payment windows during the 2021 to 2022 tax year were:

  • SEISS Four: 22 April 2021 to 1 June 2021
  • SEISS Five: 29 July 2021 to 30 September 2021


Other payments

SEISS is not the only COVID-19 support scheme that should be declared on tax returns. If you received other support payments during the 2021 to 2022 tax year, you may need to report this on your tax return if you are;

  • Self-employed
  • In a partnership
  • A business

See: Reporting coronavirus (COVID-19) grants and support payments – GOV.UK(www.gov.uk)

At James Anderson + Co we specialise in helping our clients manage their tax returns. If you think this is a service that your company would benefit from, please get in touch through our contact page, or give us a call on 0131 440 1373, we’d be happy to he