September 2021 is the final month of the Coronavirus Job Retention Scheme (CJRS) grant. The deadline for claiming the grant for the month of September has now passed, it was 14 October 2021. However, employers have until 28 October 2021 to make any adjustments to an existing claim for September, if they realised, they have claimed the wrong amount.
Not too late
But it is not too late to also review past claims and to repay any amounts that have been overclaimed.
Some employers have discovered that when they reviewed past claims they had made an error. It is easily done, as the rules for CJRS are complex and have undergone some changes since it was first introduced in March 2020.
One of the most significant changes was for claim periods starting on or after 1 May 2021, as the criteria for whom you could claim for has changed. You could claim for employees who were employed on 2 March 2021 providing you made an RTI submission of their earnings to HMRC between 20 March 2020 and 2 March 2021. They did not have to be included in a previous claim to be eligible.
Dealing with Overpayments
Employers are encouraged to check previous claims in case they have made an error.
If you discover you have claimed too much, or you simply want to repay the grant because you no longer need the money, you can make a repayment in several ways. You make a payment using:
- Faster Payments
- BACS or
- A corporate debit or credit card.
But first you must obtain a payment reference number from HMRC’s online services by signing into the Government Gateway. Using the payment reference number when you make the payment will ensure that the money is credited to the correct PAYE account.
Timing is everything
There is a time limit for repaying an overclaimed amount which is:
- 90 days after the date you received the grant (you were not entitled to)
- 90 days after the date you received the grant that you were no longer entitled to (because your circumstances changed)
Failure to let HMRC know that you have overclaimed the grant and repay what is owed may result in a penalty. Further details can be found here:
HMRC has been publishing the details of employers’ claims on Gov.uk for claim periods starting on 1 December 2020. This was to meet their commitment on transparency and to deter fraudulent claims.
Employees with a personal tax account can see if they were included in a previous claim for CJRS by their employer as it will show on the account. This is unless their employer has repaid the full amount for that month’s claim.
For further guidance on repayments please go here: