5-Year-Old CJRS Claim Cleared — No Clawback
HMRC challenged a 2020 CJRS furlough claim five years after submission. We reconstructed the facts and resolved the dispute with no clawback.
In 2020, a plumbing wholesale business submitted a Coronavirus Job Retention Scheme (CJRS) claim. Five years later, HMRC launched a retrospective review citing discrepancies in staffing and trading activity during the claim period.
Complicating matters, key staff had left, and documentation had become fragmented.
We:
Rebuilt the client’s operating model at the time, demonstrating their pivot in operations and logistics.
Reconciled all payroll records, working hours, and furlough eligibility.
Identified and highlighted an overpayment voluntarily refunded in 2020, which HMRC had missed.
With the full context established, HMRC accepted the explanation and closed the enquiry with no adjustments or further questions.
“You spotted HMRC’s own oversight and avoided a clawback that could’ve cost us tens of thousands. Professional, methodical, and highly effective.”
— Director, Wholesale Business (Yorkshire)
Signant Tax Insight: CJRS enquiries often hinge on HMRC misunderstanding operational and commercial context. A well-evidenced explanation can be more powerful than a legal defence, especially years after the fact.