Guidance

Penalties for not telling HMRC about Coronavirus Job Retention Scheme grant overpayments - CC/FS48

If you've received a grant but were not eligible or you've been overpaid, find out what penalties you may have to pay if you do not tell HMRC.

• From: HM Revenue & Customs
• Published: 28 July 2020
• Last updated: 31 May 2022 — See all updates

Documents

Coronavirus Job Retention Scheme – receiving grants you were not entitled to (CC-FS48)

Ref: CC-FS48

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Details

Find out what you need to do if you’ve claimed too much grant and other information including:

• when to tell us about amounts you’ve overclaimed
• how to pay the money back
• when you may have to pay a penalty

The fact sheet is for guidance only and reflects the position of HMRC at the time of writing.

Published 28 July 2020
Last updated 31 May 2022 + show all updates

1. 31 May 2022

   Added translation

2. 17 May 2022

   We have updated the factsheet and added sections on 'appeals', 'more information', 'if you are not happy with our service' and 'our privacy notice'.

3. 8 April 2021

   Coronavirus Job Retention Scheme - receiving grants you were not entitled to (CC/FS48) has been updated.

4. 28 July 2020

   First published.