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

Coronavirus Job Retention Scheme - receiving grants you were not entitled to (CC/FS48)

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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 8 April 2021 + show all updates
  1. Coronavirus Job Retention Scheme - receiving grants you were not entitled to (CC/FS48) has been updated.

  2. First published.