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TAXGUIDE ICAEW KNOW-HOW

TAXguide 12/20 Coronavirus Job Retention Scheme Risks

Helpsheets and support

Published: 16 Jul 2020 Update History

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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.

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
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.

TAXguide 12/20

PDF (128kb)

Tax Faculty members and ICAEW members can download this guidance in full.

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