Tax treatment of SEISS grants
If you received any or all of the first, second or third SEISS grants, you will need to include these in your self-assessment return for the tax year 2020/21, which you have to submit by 31 January 2022.
The grants are liable to income tax and class 4 national insurance but they are entered in a separate box on your tax return and NOT included in your self employed accounts
If you receive the fourth and fifth grants, these should be included in your 2021/22 self-assessment return, which will need to be submitted by 31 January 2023.
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