Self Employed full 53 - Self-Employment Income Support Scheme grant

If you received any payments under the Self-Employment Income Support Scheme (SEISS), only include in this box the amount you were entitled to (subject to further guidance below).

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 self-employments, or this self-employment and one or more partnerships, only include the amount relating to this self-employment. Apportion the payment between the self-employments, or this self-employment and the partnership or partnerships, 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 self-employed hairdresser and is also a partner in a partnership. She receives a SEISS grant of £4,000, 75% of which she determines relates to her self-employment. She includes £3,000 in this box and £1,000 in the SEISS box in the Partnership 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'.