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Person holding up a card with the words 'DOUBLE TAXATION' on it in blue text.
Published on 25 May 2022

Jeopardy of double tax risk for SEISS claimants

Many self-employed, and partners in partnerships, claimed the fourth and fifth Self-Employment Income Support Scheme (SEISS) grants during the last tax year.1 LITRG is reminding SEISS claimants that these grant payments are taxable income and need to be included on their 2021/22 Self Asse...

files with the title 'GRANTS'.
Published on 20 May 2022

Fourth and fifth SEISS grants and your tax return

Self-Employment Income Support Scheme (SEISS) grants were paid to many self-employed individuals and partners in partnerships during the coronavirus pandemic. These grants need to be included on your tax return as they are subject to income tax and self-employed National Insurance contributions. ...

piles of coins with a graduation cap on top.
Published on 5 May 2022

Scottish student loan repayments and your tax return

Scottish student loan borrowers may be making repayments under ‘Plan 4’ from the 2021/22 tax year onwards. This article explains who falls under Plan 4 and how the loan repayments are calculated. It also covers what student loan information you need to put on your tax return and where you can find f...

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