17 March 2022 
Julia Ascott, Employment Taxes Specialist
Within the latest HMRC Agent Update, there was a reminder with practical guidance on what and where to record any CJRS grants on Company Tax Returns, reproduced in full below.
Coronavirus grants and payments issued by HMRC to support businesses and self-employed individuals during the pandemic are taxable.
If your client needs to complete a Company Tax Return (CT600) and has claimed any of the following - Coronavirus Job Retention Scheme (CJRS) grants, Eat Out to Help Out (EOHO) payments or any coronavirus support payments made by local authorities, devolved administrations or other public authorities, they’ll need to include them as income when calculating their taxable profits in the usual way.
If you’re completing a Company Tax Return on your client’s behalf, check what coronavirus support payments they received. This is particularly important if another agent made a CJRS claim on their behalf, or they claimed a grant themselves.
If your client received either a CJRS grant or an EOHO payment (or both), they will also need to be included in the specific boxes provided on the CT600.
You should:
These boxes were added to the CT600 on 6 April 2021. If your client received a CJRS grant or EOHO payment without completing the relevant boxes, your client’s return may need to be amended.
If your client has already filed their Company Tax Return, they will only need to submit an amended return if:
For more information on which grants to report, how to report them, and what happens if your client has claimed too much, you and your clients can attend a webinar or watch this video about how to report COVID-19 taxable grants and payments.
