The coronavirus job retention scheme – mistakes and corrections – are underclaims just as important as overclaims?

Susan Ball and Carolyn Brown discuss the coronavirus job retention scheme (CJRS) and some of the key issues associated with reviewing employer claims and correcting mistakes, including considering the tax charges and penalties that may apply where claims have gone wrong.

On 20 March 2020, the CJRS was introduced, providing a support grant for all employers that could not maintain their workforce because their operations were affected by coronavirus (COVID-19). The scheme allowed employers to furlough their employees from 1 March 2020 where they were on a UK payroll initially as at 28 February 2020. Who could have predicted back then that the scheme would be in place for more than a year?