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TAXguide 12/20 Coronavirus Job Retention Scheme Risks

The rules for the Coronavirus Job Retention Scheme (CJRS) are new and complex. This TAXguide highlights the risk areas and explains how to correct claims if an error is identified.

TAXguide 12/20

Tax Faculty members can download this guidance in full.

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Overview

This guide highlights the risk areas that employers and agents should consider when making or reviewing CJRS claims and explains how to correct claims if an error is identified.

Contents

  • Risks applying to CJRS V1 and CJRS V2
  • Risks specific to CJRS Version 1
  • Risks specific to CJRS Version 2
  • Correcting errors
  • Agent specific issues