| HMRC is still exploring how it might pre-populate tax returns or give agents access to information on the amounts claimed by their clients. ACCA will continue its regular engagement with HMRC and will be working on exploring the meaning of the provision which ‘will allow HMRC to recover payments where an individual was entitled to the grant at the time of claim but subsequently ceases to be entitled to all or part of the grant’. Future updates will be published in In Practice, or take a look at our previous guidance on CJRS |
