In a new series of questions and answers, HMRC sets out its responses to common errors in the calculation of coronavirus job retention scheme (CJRS) grants for eligible employees. The examples are not exhaustive but aim to cover general themes and give an indication of HMRC’s approach to those who have calculated grants using a different method to that set out in HMRC guidance.
One point to note is that HMRC accepts that, where an employer acted on incorrect HMRC advice, the employer can rely on that advice and is not expected to make a correction. The guidance also covers supplementary questions affecting eligibility.
In a new series of questions and answers, HMRC sets out its responses to common errors in the calculation of coronavirus job retention scheme (CJRS) grants for eligible employees. The examples are not exhaustive but aim to cover general themes and give an indication of HMRC’s approach to those who have calculated grants using a different method to that set out in HMRC guidance.
One point to note is that HMRC accepts that, where an employer acted on incorrect HMRC advice, the employer can rely on that advice and is not expected to make a correction. The guidance also covers supplementary questions affecting eligibility.
