More than 2.9 million people claimed at least one Self-Employment Income Support Scheme (SEISS) payment up to 5 April 2022.
These grants are taxable and should be declared on tax returns for the 2021–22 tax year before the deadline on 31 January 2023.
The SEISS application and payment windows during the 2021–22 tax year were:
- SEISS 4: 22 April 2021 to 1 June 2021
- SEISS 5: 29 July 2021 to 30 September 2021
SEISS is not the only COVID-19 support scheme that should be declared on tax returns. If customers received other support payments during the 2021–22 tax year, they may need to report this on their tax return if they are:
- Self-employed
- In a partnership
- A business