Guidance

Penalties for not telling HMRC about Coronavirus Job Retention Scheme grant overpayments - CC/FS48

If you've received a grant but were not eligible or you've been overpaid, find out what penalties you may have to pay if you do not tell HMRC.

Documents

Details

Find out what you need to do if you’ve claimed too much grant and other information including:

  • when to tell us about amounts you’ve overclaimed
  • how to pay the money back
  • when you may have to pay a penalty

The fact sheet is for guidance only and reflects the position of HMRC at the time of writing.

Published 28 July 2020
Last updated 31 May 2022 + show all updates
  1. Added translation

  2. We have updated the factsheet and added sections on 'appeals', 'more information', 'if you are not happy with our service' and 'our privacy notice'.

  3. Coronavirus Job Retention Scheme - receiving grants you were not entitled to (CC/FS48) has been updated.

  4. First published.