SEISS 5

Coop1234567890

Hi, first post on here, joined, as I'm confused on what to do to claim 5th grant. I've noticed it says to put turnover in, but not to include previous SEISS grants. Do I just deduct previous payments from my turnover or have HMRC done that automatically on my tax return for 20/21. 

Cheers

Jeremy535897

You should have separated out your SEISS grants from turnover when completing your 2020/21 return. If you have filed the 2020/21 return, and included SEISS grants in turnover, it is likely that HMRC will auto correct your return to put the figure for SEISS grants in the correct box (27.1 on SA103S). They will not reduce the turnover figure. That means they will be double counted and you will have to amend your return by reducing the turnover figure.

Other coronavirus grants like the property grant should not be included in turnover either (use box 10 on SA103S). The figure for SEISS 5 should exclude both SEISS and other coronavirus grants. See
https://www.gov.uk/guidance/work-out-your-turnover-so-you-can-claim-the-fifth-seiss-grant