ICAEW.com works better with JavaScript enabled.


Common errors in the calculation of CJRS grants


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.”

Tax Faculty

This guidance is created by the Tax Faculty, recognised internationally as a leading authority and source of expertise on taxation. The Faculty is the voice of tax for ICAEW, responsible for all submissions to the tax authorities. Join the Faculty for expert guidance and support enabling you to provide the best advice on tax to your clients or business.

More support on tax

ICAEW's Tax Faculty provides technical guidance and practical support on tax practice and policy. You can sign up to the Tax Faculty's free enewsletter (TAXwire) which provides weekly updates on developments in tax.

Sign up for TAXwireJoin the Tax Faculty
The future of tax after COVID

As digital technologies transform society, the UK government is grappling with balancing the books while ensuring its tax system is fit for purpose. Join us as we take a look at the issues and challenges facing the tax system.

Read more

More from the Tax Faculty

Latest news
Making tax digital image

Stay up to date with the latest developments in tax by signing up to the Tax Faculty's weekly e-newsletter

Practical guidance

Comprehensive support for Tax practitioners each month from the Tax Faculty and expert contributors.

Technical support
Tax Faculty image

Expert advice from the Tax Faculty's technical managers on all the developments in tax policy and practice.