Log in
Sign up Now

Coronavirus Income (SA100, SA800 and SA900)

This screen is accessed via the Data Input tab within the tax return. This area is used to record the amount of Coronavirus Support Scheme payments that were incorrectly claimed during the year. It applies for the first time in the 2020/21 tax year. 

Coronavirus job Retention Scheme (CJRS) grants(s) and Job Retention Bonus 

  • Amount of CJRS grant(s) incorrectly claimed – enter the amount of the grant that has been incorrectly claimed. 
  • Amount of job Retention Bonus incorrectly claimed – enter the amount of the bonus incorrectly claimed. 
  • Eat Out to Help Out Scheme payments incorrectly claimed – enter the amount of scheme payments incorrectly claimed 
  • Partnership Share of Coronavirus Support payments incorrectly claimed – enter the amount of the partners share of support payments incorrectly claimed by the Partnership. There is no link between the Partnership return and the Partners SA100 for this field so you will need to populate the box on the individuals SA100 return via the data input section.
  • Total Coronavirus Support Scheme payments incorrectly claimed – this represents a total of all the amounts incorrectly claimed from the previous entries above. This amount will be shown in Box 1 in the Coronavirus Section on page 5 of the SA100. 
  • I, the nominated partner, declare that all coronavirus support payments (such as CJRS, and Self Employment Income Support Scheme) received in the period of this return have been included as taxable income when calculating profits – tick this box to confirm agreement, (SA800 only).

Coronavirus Self-Employment Income Support Scheme

  • Amount of SEISS incorrectly claimed (within 2020/21 and 2021/22 tax years) – enter the amount of Self Employment income support payments incorrectly claimed. This amount will be shown in Box 2 in the Coronavirus Section on page 5 of the SA100. Ensure the amount of correct payments received are entered into the Self-employment and/or Partnership data input areas when completing the return..  
  • I declare that all coronavirus support payments (such as CJRS, JRB, SEISS & EOTHO) received in the period of this return have been included when calculating profits – tick this box to confirm agreement.
    Note: this is for SA100 and SA900 only. SEISS is only relevant in tax years 2020/21 and 2021/22.