Covid 19 Business Support

Repayment of Overclaimed Furlough Grants 

In our Business Support Update of 19th June 2020 we advised that HMRC was having legislation put in place to enable it to investigate and take action against incorrect claims made under the Coronavirus Job Retention Scheme (CJRS) and the Self-Employed Income Support Scheme (SEISS).

Details have been announced of how to correct any overclaims made under the CJRS and thereby avoid any potential actions being taken against you by HMRC. There are two options available:

  • if you are still making claims under the scheme then simply reduce your next claim by the amount previously overclaimed. The claim process gives the option to do this;
  • if you are no longer making claims under the scheme then you will need to make contact with HMRC and ask for a payment reference number. The number will have 14 characters and begins with X. The telephone number to call for HMRC is 0800 024 1222.  

If we have handled your claims then let us know and we will be happy to assist you in dealing with the repayment. If you have handled your own claims then once you have the reference number you can pay online using the following details:

HMRC Cumbernauld

Sort Code: 08 32 10

Account No. 12001039

The time limits for notifying HMRC of any overclaimed amounts are the latest of:

  • 90 days after the date you received the grant you were not entitled to
  • 90 days after the date you received the grant that you were no longer entitled to keep because your circumstances had changed
  • 20 October 2020

Failure to pay by the time limits may result in you being penalised and you will also have a tax liability in respect of the overpayment

We would stress that HMRC have said they are not actively looking for innocent errors in the claims process but this does not mean that they will NOT take action in such cases where repayment has not been made.

Again, if you are unsure or concerned about any claims made by you or on your behalf under the scheme then please do get in touch.

For more information, support and advice in relation to the measures available to support businesses contact us on 01942 760500 or e-mail


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