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
.
note
This populates either box 27.1 in SA103S, or box 70.1 in SA103F.
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
.
note
This populates box 27.1 in SA103S or box 70.1 of SA103F.
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
.
note
You will always need to enter this manually, whether or not the partnership is a client, because it does not get reported on the partnership return. It will populate box 9.1 of SA104S/SA104F.

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.
note
This will populate box 20.1 (Declaration) on page TR8 of the SA100 andbox 21.6A (Other Information) on page 11 of the SA900, as required.
For Partnerships
Select Other Return Information.
Select Form Options.
Mark the
All coronavirus support payments have been included as taxable income
checkbox.
note
This will populate box 10.4 (Other Information) of page 8 in the SA800.

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
.
note
The section called
Coronavirus Job Retention Scheme and Job Retention Bonus
includes any incorrect payments other than SEISS.
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
.
note
This is always a manual entry, regardless of whether the partnership is a client or not, as it does not get reported on the partnership return.

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
.
note
The section called
Coronavirus Job Retention Scheme and Job Retention Bonus
includes any incorrect payments other than SEISS.
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
.
note
If the partnership is set up as a non-client, you can enter the incorrectly claimed amount manually. If the partnership is a client, Personal, Business and Trust Tax will draw the figure through automatically from the partnership record, which means you cannot edit this field.
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.
note
Personal, Business, and Trust Tax shows the total amount of incorrect claims in the
Coronavirus Job Retention Scheme and Job Retention Bonus
section. To find this section, go to
Other Return Information
,
Coronavirus Support Payments
, then
Incorrectly claimed grants and payments
.
You can edit this field in case you need to include any other payments that are not related to sole trades or partnerships (for example, FHLs). The total figure then populates box 1 on page TR5 of SA100 for a person, or box 21.6B on page 11 of the SA900 for a trust/estate.
For computation purposes, Personal, Business and Trust Tax will add the incorrectly claimed amount to any incorrectly claimed SEISS, and the total will show in the Computation Summary as 'Incorrectly claimed coronavirus support payments @100%', so incorrect amounts are effectively reclaimed in full.
There is no separate backing schedule to give a breakdown of this figure and the incorrectly claimed amounts are not included in the sole trade or partnership income backing schedules either. The incorrectly claimed payments charge can be reduced by actual tax deducted, but not by notional and non-repayable credits. It’s also worth noting that it also impacts on the payments on account due for the following year.
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
.
note
The
Description
field defaults to ‘Incorrectly claimed Coronavirus Support Payments’, but you can change this.
The amount entered will be split in the
Partner Split
tab, which uses the same percentages as the trading income (provided a trading split has been entered), but you can edit this.
This will populate the SA800, box 3.118 and boxes 12B on the Partnership Statement. Although box 12B sits in the section for an accounting period, HMRC expect the amount to be entered on a tax year basis as per their guidance notes.
The relevant partner share then filters through to the
Partnership Income
Coronavirus Support Payments
tab in an individual’s record.
For trusts, the incorrectly claimed payments charge doesn't interact with the tax pool at all.
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'.
note
HMRC do not want SEISS disclosed as income forming part of the net profit, but instead, SEISS payments have their own dedicated entry point after tax adjustments in the SA103 pages. You should enter other Covid payments as ‘Other Income’ and this will form part of the net profit.
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