Did you know? You must pay your employees tax and National Insurance contributions to HMRC. This is a condition of applying for the grant, so not doing so will mean they will need to repay the whole of the CJRS grant and they may not be able to claim for future CJRS grants.
If you are having difficulties paying any tax liabilities to HMRC, explore affordable payment options – for example, through a payment plan you can pay overtime, in instalments. To find out more go to GOV.UK.
Remember to keep records that support the amount of CJRS grants you claim, in case HMRC needs to check them and make sure you are paying employee tax and National Insurance contributions to HMRC.
*CJRS – Covid Job Retention Scheme