HMRC have started the next phase of compliance activity on the Coronavirus Job Retention Scheme (CJRS). It has written to around 3,000 employers it believes may have been overpaid. A penalty and tax liability could arise if any overpayment is not repaid in time and there is a failure to notify HMRC about it.

Missed our SME Tax Web-updates in August? Here is a summary of the month.

Hello

This time, we have some updates for the self-employed, employers, agents and anyone with outstanding loan charge issues. For parents, we look at more 'reasonable excuses' for failing to declare High-Income Child Benefit Charge (HICBC) and we have our usual review of topical tax cases.

Three recent First Tier Tribunal (FTT) decisions consider whether ignorance of the law is a reasonable excuse for failing to notify charges under the High Income Child Benefit charge.

In Carl Sansom v HMRC [2020] TC07684, the First Tier Tribunal (FTT) held that HMRC cannot refuse to accept the certificate of completion as primary evidence of the property’s completion and the appeal was allowed.