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 
  • 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. 
  • 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.