The lack of an error correction facility in the CJRS process has been the number one bugbear for tax agents and employers, who have sometimes struggled to calculate the correct amounts of employee costs to claim under the furlough scheme.
Where the employer has over-claimed the CJRS grant in an earlier claim they must adjust the amount claimed in the current claim, to take account of the amount of over-claim, and tick a box to say a correction is being made.
Where the employer has already made it final CJRS claim, it must repay the over-claimed amount directly to HMRC. To do this the employer, or tax agent must first call HMRC coronavirus technical line: 080 0024 1222, and request a payment reference number, which will being with X. This must be used for the transaction reference when repaying HMRC, and the guidance indicates that this repayment can only be made electronically.