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Common errors in the calculation of CJRS grants

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Published: 09 Aug 2022 Update History

HMRC offers answers to some frequently asked questions on what action, if any, employers should take if they have made a mistake when calculating Coronavirus Job Retention Scheme grants.

The speed with which the Coronavirus Job Retention Scheme (CJRS) was delivered inevitably left employers with unanswered questions – especially regarding what they should do if they had taken a view which wasn’t ultimately reflected in HMRC’s guidance.

Following considerable discussion with professional bodies and employers, HMRC has issued Common errors in the calculation of CJRS grants: HMRC offers answers to some frequently asked questions.

These questions and answers explain HMRC’s response in relation to common errors in the calculation of CJRS grants for eligible employees. The document explains:

“The examples referred to in this paper are not exhaustive but aim to cover general themes and give an indication of HMRC’s approach to customers who have calculated grants using a different method to that set out in HMRC guidance.”

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