Institute of Transport Administration

Educating Transport Management since 1944


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3 Jun 2021


HMRC has also released an update to the guidance on how to correct claims where an employer has claimed too much through the CJRS and also information about paying back grants

If you’ve claimed too much through the Coronavirus Job Retention Scheme, or you’d like to make a voluntary repayment because you do not want or need the grant to pay your employees’ wages, tax and National Insurance and pension contributions.

The updated steps to follow are:

•            Work out your claim amount as normal. If you submit using a file, do not provide details of              the overclaim in that month’s claim file. The file should show the amount of the claim for 

            the employees being claimed for without any offset for the overclaim

•            Work out your overclaim amount

•            Deduct the amount you’ve overclaimed (step 2) from your claim amount (step 1)

•            Enter the result in the ‘claim amount’ box on your claim form

•            Enter the amount you’ve overclaimed in the ‘overclaim’ box on your claim form

Further information: