HMRC are contacting an increasing number of employers who may need to repay some, or all, of the grant they received under the Coronavirus Job Retention Scheme (CJRS).

We note the following common errors in CJRS claims:

The CJRS has been extended to operate from 1 November 2020 to 31 March 2021. The direction which implements this extension makes it clear that:

Links

Coronavirus Job Retention Scheme (CJRS) from 1 November 2020
This guide covers the new CJRS grant available from 1 November 2020

Coronavirus Job Retention Scheme (CJRS) to 31 October 2020
This guide covers the CJRS grant available from 1 March to 31 October 2020

COVID-19: Government support tracker
This tracker covers measures announced by the government to support individuals and businesses, as we get through COVID-19.

COVID-19: Employer support tracker
An index to our employer support pages covering support and relaxations available to employers during the Coronavirus pandemic.

Taxation of Coronavirus Support Payments
This guide summarises the tax treatment of grants paid during the Coronavirus pandemic.