COVID-19 - If you have claimed too much or not enough from the CJRS

If you have claimed too much or if you want to delete a claim in the online service, you must do this within 72 hours.

If you have made an error in a claim that means you have received too much, you must pay this back to HMRC.  You can either:

- tell HMRC as part of your next online claim (your next claim will be reduced, and you will need to keep a record of the adjustment for six years)

- contact HMRC to pay the money back (you should only do this if you are not submitting another claim)

If you've overclaimed a grant and have not repaid it, you must notify HMRC by the latest of either:

- 90 days after the date you received the grant you were not entitled to
- 90 days after the date you received the grant tht you were no longer entitled to keep because your circumstances changed
- 20 October 2020

If you do not do this, you may have to pay a penalty.  If you do repay any overclaimed grant, this will prevent any potential tax liability in respect of the overpayment of Coronavirus Job Retention Scheme.  HMRC will not be actively looking for innocent errors in their compliance approach.

Find out more about when you may have to pay a penalty and other information, including:

- how HMRC decides how much the penalty will be.
- when HMRC will not charge a penalty
- how to appeal against a penalty

See:
https://www.gov.uk/government/publications/penalties-for-not-telling-hmrc-about-coronavirus-job-retention-scheme-grant-overpayments-ccfs48

IF YOU HAVE NOT CLAIMED ENOUGH

If you have made an error that has resulted in receiving too little money, you will still need to ensure you pay your employees the correct amount.  You should contact HMRC to amend your claim.  As you are increasing the amount of your claim, they may need to conduct additional checks.

After 31 July, you will no longer be able to amend a claim relating to the period up to 30 June to add an employee that should have been included on a claim submitted before that date.  You must make sure that any remaining claims still to be made for the period to 30 June include all of your eligible employees.  Amendments for any other errors you made that resulted in you not claiming enough will still be permitted after 31 July.

For the full details see: https://www.gov.uk/guidance/if-youve-claimed-too-much-or-not-enough-from-the-coronavirus-job-retention-scheme?utm_source=83a547f1-9dc1-4222-b096-e6c48a5d192c&utm_medium=email&utm_campaign=govuk-notifications&utm_content=immediate

If you have any questions, please do not hesitate to contact us.

Take care, stay safe.

#TeamWaltons