Coronavirus grants and payments to support businesses during the pandemic are taxable, so must be included on tax returns. 

If your client needs to complete a company tax return and claimed Coronavirus Job Retention Scheme (CJRS) grants, Eat Out to Help Out (EOHO) payments, or any other support payments made by local authorities or Government, they must report this as income when calculating their taxable profits. If they’ve already filed a return and haven’t declared their coronavirus support grants or payment as taxable income, they’ll need to submit an amended return.