For the months of‌‌ August and September, the CJRS Furlough grant support from the government via HMRC reduces to 60% of the employee’s usual pay for hours not worked.

The furlough scheme was extended to 30 September 2021, with a staggered reduction in support, to 70% for July, up to a maximum cap of £2,187.50, and 60% for August and September, up to a maximum cap of £1,875. For claims from July 2021, employers must top up the furlough grant to 80% of the employee’s usual pay for hours not worked.

Claims for September must be submitted by 14 October 2021, and any amendments must be made by 28 October 2021.

 

Correcting errors in earlier furlough claims

The numerous changes in the method of calculating CJRS furlough grants will no doubt have resulted in errors by some employers.

Remember that you are required to tell HMRC about overclaimed CJRS grants as part of your next claim. You will be asked when making your claim whether you need to adjust the amount down to take account of a previous overclaim. Your new claim amount will be reduced to reflect this. You should keep a record of this adjustment for 6 years.

You should also be aware that HMRC may levy a penalty even if the error is careless or due to a misinterpretation of the rules. You might therefore like us to check any previous claims that you have made.

 

If you have made an error that has resulted in an underclaimed amount, you should contact HMRC to amend your claim. As you are increasing the amount of your claim HMRC will need to conduct additional checks.

 

Get in touch if you’d like some independent, impartial advice on your furlough claims.

 

Related services:

Tax investigation and representation

Fee protection service

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