I am an accountancy agent. I took over a new client two weeks ago. After I received all his documentations, I realized something wrong with his JRB claim. He is a director and running a small company. During the period of the covid-19 pandemic, he has no trading because his business is about international travel. He started to receive JRB claims from April 2020. He claimed 80% of his wages ( his full-time wage is £700). In October 2020, He found a full-time job. Therefore, he has two jobs. In order to avoid income tax, he reduced his salary in his company down to £200. But his JRB claims are still based on £700. He has claimed 80% of £700 since October 2020 till now. However, he only pays himself £200 ( It shows £200 on his payslips). I am feeling this is not correct. Anyone advise if this is fraud? Shall I report to HMRC?