How to report self-isolation support payments
First Published : 28 Apr 2021
Last Updated: 29 Nov 2021
Contents
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, external link which will open in a new window.
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