If you have inadvertently over-claimed furloughed scheme grants there is a simple process you can use to rectify the over-claim. There are two options:

If you are still making claims under the scheme

Reduce your next claim by the amount of the over-claim.

If you are no longer making claims

You will need to contact HMRC and ask for a 14 digit payment reference number (that begins with X). The number to call is 0800 024 1222.

Once you have the number, use the following details to pay online:

HMRC Cumbernauld

Sort code: 08 32 10

Account number: 12001039

Be sure to quote the 14 digit payment reference number.

Time limits for making refunds

If you have overclaimed a furlough scheme grant and have not repaid it you must notify HMRC by the latest of either:

  • 90 days after the date you received the grant you were not entitled to
  • 90 days after the date you received the grant that you were no longer entitled to keep because your circumstances had changed
  • 20 October 2020

If you do not do this, you may have to pay a penalty. If you do repay any overclaimed grant, this will prevent any potential tax liability in respect of the overpayment of Coronavirus Job Retention Scheme.

HMRC have confirmed that they will not be actively looking for innocent errors in their compliance approach.

We can help

If we have made claims for you as part of our regular payroll service, please call if you need to revise past claims.

If you are unsure how to correct past claims that you have made directly with HMRC, again, please call and we will discuss your options.

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