Coronavirus Job Retention Scheme - HMRC guidance on common errors in the calculations of CJRS grants – Q&As

Over recent months we have been working with HMRC to identify common scenarios in the calculation of CJRS grants, and whether they give rise to errors which require correction. HMRC have now provided us with the attached guidance, which we are sharing on their behalf.

We have previously produced guidance on the treatment, and corrective action necessary, in relation to errors and tax return reporting obligations regarding the coronavirus job retention scheme.