Guidance on where to include your SEISS grants on your tax return
The Self-Employment Income Support Scheme (SEISS) grants are payments made by the government to eligible unincorporated businesses which have been adversely affected by the coronavirus pandemic.
![A clear writing board with the words 'TAX RETURN' written in black pen. A clear writing board with the words 'TAX RETURN' written in black pen.](/sites/default/files/styles/responsive_600w/public/2024-07/guidance_on_where_to_include_your_seiss_grants_on_your_tax_return.png?itok=XCemFRaa)
The grants are subject to income tax and self-employed National Insurance contributions (NIC) and for all individuals and most partners in partnerships, the first three SEISS grants must be included on the 2020/21 tax returns.
LITRG has published guidance on where the SEISS grants need to be included on your Self-Assessment tax returns, and areas you may need to consider when completing your tax returns, such as if you have multiple trades, claim the trading allowance, are a partner in a partnership or claim tax credits.
The guidance can be found here.