HM Revenue & Customs (HMRC) has published new guidance detailing how employers can repay Coronavirus Job Retention Scheme (CJRS) grants if they have over-claimed and therefore received an overpayment.

If an employer has received an overpayment and is making further claims, it can offset the overpayment against the amount of its next claim. HMRC has now confirmed arrangements for employers that are no longer claiming grants from the scheme but which need to repay an overpayment.

In these circumstances, an employer needs to call HMRC to obtain a payment reference number. The money owed can be paid by Faster Payments, CHAPS or Bacs to HMRC’s accounts.

The new guidance can be viewed here.