CJRS guidance: correcting underpayments

Published on: 03 December 2021

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Specialist Tax Regulatory Materials

Article summary

HMRC has updated its Coronavirus Job Retention Scheme guidance to add a new section on how to top up employees’ wages where businesses have claimed a grant but not paid employees enough, and further information about offsetting overclaimed amounts.

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

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