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If you received any payments under the Self-Employment Income Support Scheme (SEISS), include in this box the amount you were entitled to.
If the partners agreed that you were required to account for a payment that you received under the SEISS to the partnership, do not include that amount here. Your share of that payment will be included in the amount entered in 'Your share of the Partnership's profit or loss' box (from your Partnership Statement).
If you have received an assessment issued by an officer of HMRC in respect of a SEISS payment incorrectly claimed, only include in this box the amount you retained.
Do not include in this box the amount of any sum that has been assessed which results in the repayment of a SEISS payment that you were not entitled to.
Include in this box the amount you were entitled to regardless of the dates your books or accounts start and are made up to.
If the amount you were entitled to and received relates to multiple partnerships, or this partnership and one or more self-employments, only include the amount relating to this partnership.
Apportion the payment between the partnerships, or this partnership and any self-employments on a just and reasonable basis. The total of all apportioned amounts should equal the total amount of SEISS payment you were entitled to and received.
Example
Sam is a partner in a partnership and is also a self-employed hairdresser. She receives a SEISS payment of £4,000, 75% of which she determines relates to this partnership. She includes £3,000 in this box and £1,000 in the SEISS box in the 'Self-employment' section.
If you received a SEISS grant or an amount of grant that you were not entitled to and you have not voluntarily paid it back to HMRC or you have not received an assessment issued by an officer of HMRC in respect of the incorrectly claimed payment, answer the question 'Did you incorrectly claim an amount of a coronavirus support payment?' on page 2 of 'Tailor your return'.