Updated CJRS guidance: correcting errors

Published on: 17 December 2021

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Specialist Tax Regulatory Materials

Article summary

HMRC has updated its Coronavirus Job Retention Scheme guidance to cover how employers should deal with underpayments to employees that come to light when filing the tax return, and offsetting overclaimed amounts against underclaims for other employees in the same claim period.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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