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Coronavirus Support Schemes and Payments (CT600)

This screen is accessed via the data input tab within the tax return. This area is to record the amount of Coronavirus Support Scheme payments and overpayments for the period. It applies for the first time for periods ending after 31 March 2020.  

Coronavirus Support Schemes 

  • ‘Coronavirus Job Retention Scheme (CJRS) and job Support Scheme (JSS) received’ – Box 471 on CT600
  • ‘Coronavirus Job Retention Scheme (CJRS) and job Support Scheme (JSS) entitlement’ – enter the amount of the entitlement to these support scheme payments for the period, Box 472 on CT600

Please note that the amounts ‘received’ and the ‘entitlement’ are not always the same, for example where any amounts were received but not entitled. The ‘entitlement’ box must be completed if the ‘Coronavirus Job Retention Scheme (CJRS) and job Support Scheme (JSS) received’  has been completed even where the amount ‘received’ is the same as the amount of the ‘entitlement’. If the entitlement was less than what was received the difference will be added to the corporation tax liability on profits.

Similarly, if this box is not completed the amount received will be added to the Company’s Corporation Tax liability for the period.  

  • ‘CJRS and JSS overpayment already assessed or voluntary disclosed’ – enter the amount of overpayments already assessed or voluntary disclosed. 
  • Job Retention bonus (JRB) & Eat Out To Help Out (EOTHO) overpayments – enter the amount of overpayments made. 
  • ‘Total Coronavirus Support Schemes’ – this amount is calculated automatically and is the sum of CJRS/JSS plus JRB and EOTHO overpayments less CJRS/JSS entitlement and any already assessed or voluntary disclosed as required by the CT600. 

Eat Out To Help Out Discounts 

  • ‘Eat Out To Help Out Scheme reimbursed discounts included in taxable income’ – enter the amount of Eat Out To Help Out (EOTHO) discounts included in taxable income.