Job retention scheme: recovery of overpayments

HMRC’s factsheet CC/FS48 Penalties for not telling HMRC about coronavirus job retention scheme grant overpayments has been revised to add guidance on how taxpayers can appeal a decision by HMRC to recover a grant and/or impose a penalty.

The factsheet provides basic guidance on what happens when people have received CJRS grants to which they were not entitled, including when to tell HMRC, how to pay the money back, and when penalties may be due.