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.