How to report self-isolation support payments

Support provided by HMRC

What does this involve?

If you’ve self-isolated due to coronavirus (COVID-19) and live in Scotland, you may be entitled to a lump sum payment of £500 through the Self Isolation Support Grant.

If you’re required to file a Self Assessment tax return, these payments must be included as income. These payments are taxable, but are exempt from Class 2 and Class 4 National Insurance contributions.

This guidance from HMRC explains how to report these payments on your Self Assessment tax return, with information on:

  • what to do if you are an employee (or both employed and self-employed, or employed and a partner in a trading partnership)
  • what to do if you’re self-employed or a partner in a trading partnership
  • what to do if you’ve submitted a return without the required adjustments

What does this cost?

Accessing the guidance is free.

Who is this for?

Anyone who is required to file a Self Assessment tax return, and who has received a support payment for self-isolating due to coronavirus (COVID-19).

How long does this take?

It will take around 5 minutes to read the guidance.

Next steps

Visit the UK Government website to read the full guidance.

Support provided by HMRC

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