Entering Coronavirus Retention Scheme (CJRS) and Job Support Scheme (JSS) on a CT600. ABS-130

Absolute Tax CT600  

Boxes 471 to 474 need to be completed manually.

The income from these boxes will then filter through to box 526 and 528.

 

Statement from HMRC

‘‘Grants and payments from schemes to support businesses during coronavirus (COVID-19) should be included as income when calculating your taxable profits in line with the relevant accounting standards.

 

If you are completing a company tax return on your client’s behalf, you will need to check the coronavirus grants they received; this is particularly important if another agent made a CJRS claim on their behalf, or they claimed a grant themselves from a local authority or another public body.

 

Visit GOV.UK to find out if you need to include a COVID-19 grant or support payment on your tax return.’’