HMRC has updated the tax return forms for 2021 to enable the reporting of Coronavirus Support schemes.
The new returns include boxes for Self-Employment Income Support Scheme grants to allow them to be reported separately and crosschecked by HMRC.
Self-Assessment: SA103 (short) includes a new box 27.1:
Self-Assessment: SA103 (full) includes a new box 70.1
Corporation tax: CT600 includes new boxes 471-474
HMRC is still exploring how it might pre-populate tax returns or give agents access to information on the amounts claimed by their clients.
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