How to pay CJRS grants back

A new section to the guidance has been added by HMRC called ‘How to correct overclaims in your next claim’. On the webpage below you can find out how to pay all or some of your grant back if you have overclaimed, or if you do not need the grant and want to make a voluntary repayment.

If you have claimed too much through the CJRS, or you would 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, you can either:

  • correct it in your next claim (your new claim will be reduced, and you will need to keep a record of the adjustment for 6 years)
  • get a payment reference number and pay HMRC back within 30 days (only if you are not correcting it in your next claim)

See: Pay Coronavirus Job Retention Scheme grants back – GOV.UK (