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

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

Published on: 18 May 2022

Published by a

Specialist Tax Regulatory Materials

Article summary

HMRC has updated factsheet CC/FS48 and added new sections to provide more information about the recovery of overclaimed Coronavirus Job Retention Scheme (CJRS) grants.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

News

Guidance

Popular Articles

Corporation Tax

What are connected companies for loan relationship purposes ― practical approach

What are connected companies for loan relationship purposes ― practical approachBrief overview of the rulesThe loan relationships legislation applies to any ‘money debt’ arising from the lending of money entered into by a company, either as a lender or borrower. The rules are contained in CTA 2009,

20 Apr 2021 16:00 | Produced by Tolley Read more

Employment Tax

Subsistence expenses

Subsistence expensesIntroductionSubsistence is the amount incurred as a consequence of business travel. Typically it relates to accommodation and meal costs incurred. These amounts are allowed because they are associated with the necessary travel which is not to a permanent workplace. See the Travel

14 Jul 2020 13:43 | Produced by Tolley in association with Philip Rutherford Read more

Corporation Tax

Entity classification

Entity classificationImplications of entity classificationIf a subsidiary is established, it is important to determine how it will be treated for UK tax purposes as this will determine the basis on which it is taxed. A subsidiary may either be transparent (like a partnership, where the individual

14 Jul 2020 11:37 | Produced by Tolley in association with Anne Fairpo Read more

��Ӱ��