HMRC have issued guidance explaining that employers who delay their Employment Allowance claim and have unused Employment Allowance available at the end of the tax year can use this to reduce other tax costs.
Employers who have received a grant for employer National Insurance contributions costs through the scheme should deduct the amount of grant they have received from the amount of Employment Allowance they have left before they use it, if not doing so would result in receiving relief for the same cost twice.
So just make sure that you claim the Employment Allowance after the period in which you claim the grant (so after 31st July 20).
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