HMRC has updated its guidance on the end date for the Coronavirus Job Retention Scheme (CJRS), when claims for September must be submitted, and what must be disclosed on Corporation Tax returns.

The CJRS ended on 30 September 2021. Claims for September must be submitted by 14 October 2021 and any amendments must be made by 28 October 2021.

HMRC has established a task force to conduct checks on claims made, and issued amended guidance on what must be disclosed on Corporation Tax Returns.

Rather than accrued CJRS amounts (which will tie into accounting numbers), HMRC is now requesting that actual cash CJRS claims received in the accounting period be disclosed. Amended returns may be preferable where amounts differ. 

HMRC’s amended guidance on completing a corporation tax return (updated September 2021) can be found here.

Should you wish to discuss any implications for your business, please don't hesitate contact your usual Johnston Carmichael contact or me, Susie Walker.