My understanding is that these are accounted for as other income and certainly the SBRR grant is taxable and the furlough is receipt and expense so no nett taxable gain.
However on the 20-21 forms there is box 16 for furlough receipts and other Coronavirus help apart from SEISS ( listed seperately in box 70.1 and taxable) Box 16 is not taxable so you could have a scenario where a hospitality venue had no income but received 10k in furlough which was repaid to staff, giving you a 10k loss if recorded in and out (no other transactions)
Accountant who posted these details (on a facebook forum) suggested you don't record the wages on the TR, only if there is additional top up from the employer (eg £100 wages, £80 furlough, record as £20 expenses. That can't be right can it?
Would SBRR and lockdown payments also go in box 16, ergo not taxable.
Looking at Taxfiler, other income, including CV help, goes in Box 10 and is taxable and subject to NI. No seperate box for SEISS, so presumably also in box 10