Reporting errors on CJRS - timelines and penalties

If you haven’t 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, there may be 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.

If you’ve claimed too much:

You can delete a claim in the online service within 72 hours.

If you have made an error and received too much, you must pay this back to HMRC. You can tell them as part of your next online claim (keep a record of the adjustment for 6 years) or contact HMRC to pay the money back 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 that you were not longer entitled to keep because your circumstances changed

• 20 October 2020

If you do not do this, you may have to pay a penalty.

For specific advise, contact your payroll adviser or accountant.