SEISS payments on Partnership or LLP tax return
Partnerships are a special case. If an SEISS grant claimed by one partner is distributed to all of the partners, it's included as trading profits on the partnership return and this will flow through to each individual partner's profit share.
On the other hand, if the individual partner who claimed keeps all the SEISS money, you should enter it on 'BOX 9.1' on the individual partner's tax return. Instructions on how to enter it on BOX 9.1 can be found in the link below:
Where grant money has been distributed to all partners and reported as part of partnership turnover, this will cause a mismatch on HMRC systems for the individual partner's return as no SEISS grant will be shown there. Be aware that HMRC may (incorrectly) correct the partner's return, which would mean an SEISS grant is taxed twice. You should contact HMRC and explain the situation for them to correct this.
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