Report CJRS Furlough grants and overpayments on Corporation Tax Return CT600
The latest version of the CT600 Corporation Tax Return updated on 15 November 2021 requires companies to report CJRS furlough payments received and the amounts that the company was entitled to during the period in boxes 471 and 472.
Where any overpayments have already been disclosed to HMRC that amount should be reported in box 473.
If the company has overclaimed “Eat Out to Help Out” grants that amount should be reported in box 474.
The total amount overclaimed should then be entered in box 526. This amount will be assessed for income tax.
HMRC will write to companies with the reference number and payment details.
This is not corporation tax so you must not pay this with your main corporation tax liability.
For Government Guidance on completing a CT600 please see https://www.gov.uk/government/publications/corporation-tax-company-tax-return-guide
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