Company Tax Returns – Job Retention Scheme and Eat Out to Help Out

If you received a Coronavirus Job Retention Scheme (CJRS) grant or an Eat Out to Help Out payment, you will need to do both of the following:

• Include it as income when calculating your taxable profits in line with the relevant accounting standards.
• Report it separately on your Company Tax Return using the Coronavirus Job Retention Scheme and Eat Out to Help Out boxes.

You should record all other taxable COVID-19 payments as income when you calculate your taxable profits.

Please talk to us if you require our help in disclosing grants and other support to HMRC.

See: Corporation Tax forms – GOV.UK (www.gov.uk)