Sounds like you have a HotSpring spa having the 2 breakers.
The smaller HotSpring spas use the 30 amp breaker to power the heater.
You may have a bad heater.
Some had removable panels. If you feel 2 notches under the lip and 2 or 3 angle brackets it should be removable. If not you have to pull off the slats...fun.
220V conversion only powers the heater 220V. Like djski said, the spa will not heat with the jet pump running if connected 110V. In a very cold climate I would convert to 220 so it will heat with the jets.
Check power at the heater terminals on the heater relay board. If you have power there it should be a bad heater. If no pwer there check power at the wires from the heater relay board to the main board. It could be a main board problem.
I'm not on here much so I may not respond again.
Is there a GFCI on the cord? If so, even if it lights up it might not be sending power to the spa.
(If there is no GFCI I hope it's plugging into one or the breaker for the circuit is GFCI, Don't use the spa if there isn't one))
It's possible it's just a bad GFCI.
If not you need to pull out the control box and troubleshoot further.
If the spa is heating fine and the red light flashes even with the filter out then I would replace the high limit thermister.
They are pretty cheap.
Good Luck