Self Employed full 12 - Any other business income (include coronavirus support payments such as Coronavirus Job Retention Scheme, but not Self-Employment Income Support Scheme grants)

Coronavirus support scheme payments are taxable and include:

• payments from the Coronavirus Job Retention Scheme (CJRS)
• payments from the Eat Out to Help Out Scheme
• payments from any other applicable HMRC coronavirus support scheme
• payments you were entitled to receive from local authorities or devolved administrations

If you received any payments from the Self-Employment Income Support Scheme (SEISS), include them in the new SEISS box on page 2 of the 'Other tax adjustments' section, not here.

If you received coronavirus support payments, include the amount you received in this box (subject to further guidance below).

If you have received an assessment issued by an officer of HMRC in respect of a coronavirus support 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 coronavirus support scheme payments that you were not entitled to.

If you received Eat Out to Help Out payments and are VAT registered, exclude VAT from the amount you include in this box.

Do not include CJRS payments received as an employee whilst furloughed.

Do not include in this box payments from the Self-Employment Income Support Scheme (SEISS), include them in the SEISS box on page 2 of the 'Other tax adjustments' section, not here.

If you received a CJRS, Eat Out to Help Out Scheme, or any other applicable HMRC coronavirus support scheme payment 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'.

Also include business income that does not form part of your business turnover, such as:

• rental income from letting part of your business accommodation that has become temporarily surplus
• payments you receive for a right to cross your land, wayleaves
• non-arm's length reverse premiums
• amounts treated as profit by the trading income provided through third party rules

Do not include income for example, business bank interest received, if you are planning to include it elsewhere on your return.