Coronavirus Job Retention Scheme – receiving grants you were not entitled to

Posted on 13th August 2020 by Streets

Image to represent Coronavirus Job Retention Scheme – receiving grants you were not entitled to

An overclaimed CJRS grant includes any amount of a CJRS grant you were not entitled to receive, or any amount of a CJRS grant you were no longer entitled to keep after your circumstances changed, for example, if your employee is no longer employed by you but you continued to receive the CJRS grant for them after they left.

If you’ve made an error in a claim that has resulted in receiving too much, you must pay this back to HMRC. If you do not plan to submit further claims, you should contact HMRC to let them know about the error and they can help you to pay this back. Further information on what to do if you have made an error in your claim is available in the Coronavirus Job Retention Scheme guidance.

HMRC will not charge you a penalty if you did not know you had been overpaid CJRS grant at the time you received it, or at the time that circumstances changed meaning that you stopped being entitled to it and if you have repaid it within the relevant time period. If you’re a sole trader or a partner, the relevant time period ends on 31 January 2022. If you’re a company, the relevant time period ends 12 months from the end of your accounting period.

The factsheet also includes guidance on:

  • Notification of overpaid amount of grant
  • Assessment of Income Tax charge
  • Provisions specific to companies that become insolvent
  • Provisions specific to partnerships

For the full information and guidance included in the factsheet please visit

No Advice

The content produced and presented by Streets is for general guidance and informational purposes only. It should not be construed as legal, tax, investment, financial or other advice. Furthermore, it should not be considered a recommendation or an offer to sell, or a solicitation of any offer to buy any securities or other form of financial asset. The information provided by Streets is of a general nature and is not specific for any individual or entity. Appropriate and tailored advice or independent research should be obtained before making any such decisions. Streets does not accept any liability for any loss or damage which is incurred from you acting or not acting as a result of obtaining Streets' visual or audible content.


The content used by Streets has been obtained from or is based on sources that we believe to be accurate and reliable. Although reasonable care has been taken in gathering the necessary information, we cannot guarantee the accuracy or completeness of any information we publish and we accept no liability for any errors or omissions in material. You should always seek specific advice prior to making any investment, legal or tax decisions.

Expert insight and news straight
to your inbox

Related Articles

Is it time to reflect on the culture of your organisation?

Having been involved in recruitment interviews recently, in which seemingly all applicants asked what the culture of the organisation was like, it did give rise to reflection on the same and what is meant by culture and how it affects the success or otherwise of an organisation. Organisational ...

Class 4 NICs who is liable?

Most self-employed people are required to pay Class 4 National Insurance contributions (NICs) if their profits are £12,570 or more a year. Class 4 NIC rates for the tax year 2024-25 are 6% (2023-24: 9%) for chargeable profits between £12,570 and

Post Transaction Valuation Checks

A Post Transaction Valuation Check (PTVC) can be requested from HMRC for an individual to work out a capital gains tax liability or for companies to calculate corporation tax liability on chargeable gains. The request for a PTVC should be made using

You might also be interested in...