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90 day period to notify HMRC of overclaimed coronavirus grants

  • 5th August 2020

Taxpayers who have received grants through the Coronavirus Job Retention Scheme (CJRS) or the Self-Employment Income Support Scheme (SEISS) must now report any overclaimed amounts to HMRC within 90 days.

This news comes as the Finance Act 2020 receives Royal Assent, empowering HMRC to recover grant payments to which the recipient is not entitled, and to charge penalties.

The law makes it clear that the burden is on the taxpayer to notify HMRC if they have overclaimed a grant, and they must do so either within 90 days of Royal Assent or 90 days of receiving the grant, whichever is the later.

The penalty regime is based on the usual failure-to-notify penalties, with an additional provision which states that if the taxpayer knew that they were not entitled to the grant at the time when they received it (or ceased to be able to retain it), the overpayment must be notified or repayment made in full by the end of the notification period.

Failure to do so will be treated as deliberate, and the penalties could be as much as the entire amount overclaimed.

HMRC has published the following guidance to help you repay overclaimed amounts and understand the penalty rules:

How to repay overclaimed CJRS grants

How to repay overclaimed SEISS grants

How the penalty rules apply for CJRS grants

How the penalty rules apply for SEISS grants

Speak to us at if you are concerned that you may have overclaimed CJRS or SEISS grants.

Any news or resources within this section should not be relied upon with regards to figures or data referred to as legislative and policy changes may have occurred.