CJRS: HMRC agrees to offset overclaimed amounts

Clarification around how to manage under- and over-claimed amounts


The Coronavirus Job Retention Scheme ended on 30 September 2021. Claims for September must be submitted on or before 14 October 2021. Any amendments must be made on or before 28 October 2021.

When working out the amount you’ve overclaimed for in a claim period, you can include all employees in that single claim period.

This means if you’ve overclaimed for one employee, you can offset this by an amount equal to any amounts that you’ve underclaimed for another employee included in the same claim period. You cannot offset an overclaim made in one claim period against an underclaim from another claim period.

Where you have underclaimed for any employee, you must make that value good to the employee. This is because it is a requirement of the Coronavirus Job Retention Scheme that the employee receives a minimum of 80% of reference pay.

You must repay any balancing overclaim after offsets for any period to HMRC.

Further resources

ACCA guidance on members' PCRT obligations