I have a partnership that is a barbers shop. They were given £22k approx in local authority grants as they were forced to close for much of 2020-21. They also claimed SEISS grants as individuals. Quite rightly at the time in my opinion as their business was definitely affected by coronavirus. However as the local authority grants are included on the partnership tax return, when the profits from this are transferred onto the individual SA100 returns, it makes their partnership profit share higher than the year before. As they have claimed SEISS grants, will HMRC challenge them claiming the SEISS grants, as according to their individual tax returns they have made a higher profit than the previous year? In reality of course, without the local authority grants the profits would have been much lower. In the case of a sole trader, the local authority grants would be put separately under other business income. Anyone have any experience or thoughts on how HMRC will view this?