Coronavirus support and Eat Out to Help Out factsheets: CC/FS11a, CC/FS47, CC/FS48, CC/FS58

HMRC's factsheet CC/FS11a says it covers the penalties HMRC may charge where there has been a failure to notify an Income Tax charge, which arises when certain coronavirus support payments under the Coronavirus Job Retention Scheme, the Self-Employment Income Support Scheme or the Eat Out to Help Out Scheme were overpaid.

“This factsheet contains information about the penalties we may charge where there has been a failure to notify an Income Tax charge. … Coronavirus Job Retention Scheme (CJRS) … Self-Employment Income Support Scheme … Eat Out to Help Out Scheme”

HMRC's factsheet CC/FS11a says that if you have received a coronavirus support payment you are not entitled to, you must tell HMRC by the end of the notification period, and that if you do not, this is called a failure to notify.

“If you’ve received a coronavirus support payment that you are not entitled to, you must tell us by the end of the notification period. If you do not do this, we call this a ‘failure to notify’.”

HMRC's factsheet CC/FS11a lists the notification periods, including 90 days after the date you received the amount you were not entitled to, and 90 days after the date you ceased to be entitled to retain the amount you were paid, for example because of a change in your circumstances.

“The notification periods are as follows. … 90 days after the date you received the amount you were not entitled to. … 90 days after the date you ceased to be entitled to retain the amount you were paid, which could be because of one of the following: … a change in your circumstances”

HMRC's factsheet CC/FS11a says HMRC will not charge a penalty for a failure to notify if you have a reasonable excuse, the failure was not deliberate, and you let HMRC know without unreasonable delay after the reasonable excuse ended.

“We will not charge you a penalty for a failure to notify if all of the following apply: … you have a reasonable excuse for the failure to notify … the failure to notify was not deliberate … you let us know without unreasonable delay after your reasonable excuse ended”

HMRC's factsheet CC/FS11a says that where a failure to notify is not deliberate, and you include the overclaimed payments in your return and either notified that you were chargeable at the normal time or submitted your return by the normal filing date, HMRC will not charge a failure to notify penalty.

“but the failure was not deliberate or deliberate and concealed. … if you include the overclaimed payments in your self-assessment return or company tax return, and you did one of the following: … notified that you were chargeable to Income Tax or Corporation Tax at the normal time … submitted your return by the normal filing date … we will not charge you a failure to notify penalty.”

HMRC's factsheet CC/FS11a says that where you knowingly received a coronavirus support payment you were not entitled to, or for the Coronavirus Job Retention Scheme knew you were no longer entitled to keep it, the law treats your failure to notify as deliberate and concealed.

“For a failure to notify penalty where you knowingly received coronavirus support payments that you were not entitled to, or additionally for CJRS, knew you were no longer entitled to retain the payment, the law treats your failure as deliberate and concealed.”

HMRC's factsheet CC/FS11a gives these penalty ranges for non-deliberate behaviour: 0% to 30% if unprompted within 12 months of tax being due, 10% to 30% if unprompted 12 months or more after, 10% to 30% if prompted within 12 months, and 20% to 30% if prompted 12 months or more after.

“Non-deliberate | Unprompted – within 12 months of tax being due | 0% to 30% | … Non-deliberate | Unprompted – 12 months or more after tax was due | 10% to 30% | … Non-deliberate | Prompted – within 12 months of tax being due | 10% to 30% | … Non-deliberate | Prompted – 12 months or more after tax was due | 20% to 30% |”

HMRC's factsheet CC/FS11a gives these penalty ranges: for deliberate behaviour 20% to 70% if unprompted and 35% to 70% if prompted, and for deliberate and concealed behaviour 30% to 100% if unprompted and 50% to 100% if prompted.

“Deliberate | Unprompted | 20% to 70% | … Deliberate | Prompted | 35% to 70% | … Deliberate and concealed | Unprompted | 30% to 100% | … Deliberate and concealed | Prompted | 50% to 100% |”

HMRC's factsheet CC/FS11a says the quality of disclosure (telling, helping and giving) determines where the penalty falls within the range, with a reduction of up to 30% for telling, up to 40% for helping and up to 30% for giving access to records.

“The quality of disclosure (telling, helping and giving) determines where the penalty will fall within the penalty range. … telling we give up to 30% … helping we give up to 40% … giving access to records we give up to 30%”

HMRC's factsheet CC/FS11a says that if HMRC makes a decision you can appeal against, you will usually have 3 options within 30 days: send new information to the officer, have the case reviewed by an HMRC officer not involved in it, or have an independent tribunal hear your appeal.

“You’ll usually have 3 options. Within 30 days, you can: … send new information to the officer dealing with the check and ask them to take it into account … have your case reviewed by an HM Revenue and Customs (HMRC) officer who has not been involved in the matter … arrange for an independent tribunal to hear your appeal and decide the matter”

HMRC's factsheet CC/FS11a says that if your health or personal circumstances may make it difficult to deal with HMRC you can tell the officer who contacted you, and that you can also ask someone else, such as a professional adviser, friend or relative, to deal with HMRC for you.

“please tell the officer who contacted you. We’ll help you in whatever way we can. … You can also ask someone else to deal with us on your behalf, for example, a professional adviser, friend or relative.”

HMRC's factsheet CC/FS11a says you may also be able to ask for an HMRC specialist officer to act as a neutral facilitator to help resolve a dispute, which HMRC calls alternative dispute resolution (ADR), and that the officer dealing with the check will tell you if it is available for your dispute.

“you may also be able to ask for an HMRC specialist officer to act as a neutral facilitator to help resolve the dispute. We call this alternative dispute resolution (ADR). … The officer dealing with the check will tell you if alternative dispute resolution is available for your dispute.”

HMRC's factsheet CC/FS47 says it covers assessments and penalties relating to amounts of Self-Employment Income Support Scheme (SEISS) grants which you were not entitled to receive.

“This factsheet contains information about assessments and penalties relating to amounts of Self-Employment Income Support Scheme (SEISS) grants which you were not entitled to receive.”

HMRC's factsheet CC/FS47 says an overclaimed SEISS grant includes any amount you were not entitled to receive, or that was more than the amount HMRC said you were entitled to when you made your claim.

“An overclaimed SEISS grant includes any amount of grant which: … you were not entitled to receive … was more than the amount HM Revenue and Customs (HMRC) said you were entitled to when you made your claim”

HMRC's factsheet CC/FS47 says you must tell HMRC if there is an amendment to any of your tax returns on or after 3 March 2021 which lowers the amount of the fourth or fifth grant you are eligible for, or means you are no longer eligible for it.

“You must tell us if there is an amendment to any of your tax returns on or after 3 March 2021 which either: … lowers the amount of the fourth or fifth grant you’re eligible for … causes you to no longer be eligible for the fourth or fifth grant”

HMRC's factsheet CC/FS47 gives the 90-day deadlines: if the return was amended before you claimed the fourth or fifth grant, you had to tell HMRC within 90 days of receiving the grant, and if it was amended after receiving the grant, within 90 days of the amendment.

“If your tax return was amended before claiming your fourth or fifth grant, you had to tell us within 90 days of receiving your grant. … If your tax return has been amended after receiving your fourth or fifth grant, you must tell us within 90 days of the amendment.”

HMRC's factsheet CC/FS47 says that if your tax return has been amended on or after 3 March 2021, you do not need to tell HMRC if you know that each grant amount is lowered by £100 or less.

“If your tax return has been amended on or after 3 March 2021, you do not need to tell us if you know that each grant amount is lowered by £100 or less.”

HMRC's factsheet CC/FS47 says HMRC can make a tax assessment for the amount you have been overpaid and will write to you about it, and that you must pay any amount assessed within 30 days of the assessment.

“To recover the overpaid amount, we can make a tax assessment. We’ll assess you for the amount that you’ve been overpaid. If we make an assessment, we’ll write to you about it. … You must pay any amount we assess within 30 days of the assessment.”

HMRC's factsheet CC/FS47 says that if you knew you were not entitled to your grant and did not tell HMRC within the 90-day notification period, the law treats your failure as deliberate and concealed, and HMRC may charge a penalty of up to 100% of the grant you were not entitled to receive or keep.

“If you knew you were not entitled to your grant and did not tell us within the 90-day notification period, the law treats your failure as ‘deliberate and concealed’. This means we may charge a penalty of up to 100% of the amount of the SEISS grant that you were not entitled to receive or keep.”

HMRC's factsheet CC/FS47 says that if you did not know you were not entitled to your grant when you received it, HMRC will only charge a penalty for failing to tell it if you have not repaid the first, second or third grants by 31 January 2022 and the fourth and fifth grants by 31 January 2023.

“If you did not know you were not entitled to your grant when you received it, we’ll only charge you a penalty for failing to tell us if you have not repaid the first, second or third grants by 31 January 2022 and the fourth and fifth grants by 31 January 2023.”

HMRC's factsheet CC/FS47 says that if you do not agree with an assessment or penalty decision or the amount due, you can appeal, that the letter will tell you how, and that you must do this within 30 days from the date of the letter.

“If you do not agree with the decision or the amount due, you can appeal. The letter will tell you how. … You must do this within 30 days from the date of our letter.”

HMRC's factsheet CC/FS47 says that if you are worried about making a payment you can call HMRC's Payment Support Service on 0300 200 3835, Monday to Friday, 8am to 4pm, and adds that HMRC should still be notified that you have been overpaid.

“If you’re worried about making the payment, you can call our Payment Support Service on 0300 200 3835 Monday to Friday, 8am to 4pm. You should still notify us that you’ve been overpaid.”

HMRC's factsheet CC/FS47 says that if your health or personal circumstances may make it difficult to deal with HMRC you can tell the officer who has contacted you, and that you can also ask someone else, such as a professional adviser, friend or relative, to deal with HMRC for you.

“please tell the officer who has contacted you. We’ll help you in whatever way we can. … You can also ask someone else to deal with us on your behalf, for example, a professional adviser, friend or relative.”

HMRC's factsheet CC/FS48 says it covers the recovery of overclaimed Coronavirus Job Retention Scheme (CJRS) grants and the penalties HMRC can charge, and that an overclaimed grant includes any amount you were not entitled to receive.

“This factsheet contains information about the recovery of overclaimed Coronavirus Job Retention Scheme (CJRS) grants. It also tells you about the penalties we can charge. … you were not entitled to receive”

HMRC's factsheet CC/FS48 says that if you have overclaimed a CJRS grant and not repaid it, you need to tell HMRC within the notification period, which ends 90 days after the date circumstances changed so that you were no longer entitled to keep the grant.

“If you’ve overclaimed a CJRS grant and have not repaid it, you need to tell us this within the notification period. … The notification period ends 90 days after the date circumstances changed so that you were no longer entitled to keep the grant.”

HMRC's factsheet CC/FS48 says HMRC will not charge a penalty if you did not know you had overclaimed a CJRS grant, at the two points it lists (when you received it and when your circumstances changed), and you paid it back within the relevant time period, which ends on 31 January 2022 for a sole trader or partner.

“We will not charge you a penalty if you did not know you had overclaimed a CJRS grant: … at the time you received it … when your circumstances changed … and you paid it back within the relevant time period. … If you’re a sole trader or a partner, the relevant time period ends on 31 January 2022.”

HMRC's factsheet CC/FS48 says HMRC can make a tax assessment for the amount you were not entitled to and have not repaid, and that you must pay any amount assessed within 30 days of the assessment, with interest charged on late payments.

“To recover the full amount of an overclaimed grant, we can make a tax assessment. We’ll assess the amount that you were not entitled to and have not repaid. … You must pay any amount we assess within 30 days of the assessment. We’ll charge interest on any late payments.”

HMRC's factsheet CC/FS48 says that if you knew you were not entitled to your grant and did not tell HMRC in the notification period, the law treats your failure as deliberate and concealed, and HMRC can charge a penalty of up to 100% of the grant you were not entitled to receive or keep.

“If you knew you were not entitled to your grant and did not tell us in the notification period, the law treats your failure as deliberate and concealed. This means we can charge a penalty of up to 100% on the amount of the CJRS grant that you were not entitled to receive or keep.”

HMRC's factsheet CC/FS48 says HMRC will write to you if it makes an assessment or charges a penalty, and that if you do not agree you can appeal, and must do so within 30 days from the date of the letter.

“We’ll write and let you know if we: … make an assessment to recover a grant which you are not entitled to … charge you a penalty … If you do not agree with the decision or the amount due, you can appeal. The letter will tell you how. You must do this within 30 days from the date of our letter.”

HMRC's factsheet CC/FS48 says that if a partnership receives an overclaimed CJRS grant which it does not repay, HMRC may assess the relevant partner or any of the partners, who will be jointly and severally liable for the amount assessed.

“If a partnership receives an overclaimed CJRS grant which it does not repay, to collect the amount due as Income Tax, we may assess: … the relevant partner … any of the partners … The partners will be jointly and severally liable for the amount assessed.”

HMRC's factsheet CC/FS48 says that if a company is insolvent and HMRC cannot recover the tax it owes, company officers can become personally liable for the tax on its overclaimed CJRS grants if they knew the company had overclaimed at the time it was received and that the claim was not used for the intended purpose when a tax liability arose.

“If a company is insolvent and we cannot recover the tax it owes, company officers can become personally liable to pay the tax charged on their companies’ overclaimed CJRS grants. … company had overclaimed a CJRS grant at the time it was received … claim was not used for the intended purpose at the point a tax liability arose”

HMRC's factsheet CC/FS48 says that if HMRC charges you a deliberate penalty because of an incorrect CJRS grant claim, it may also consider publishing your details as a deliberate defaulter.

“If we charge you a deliberate penalty because of an incorrect CJRS grant claim, we may also consider publishing your details as a deliberate defaulter.”

HMRC's factsheet CC/FS48 says that if your health or personal circumstances may make it difficult to deal with HMRC you can tell the officer who has contacted you, and that you can also ask someone else, such as a professional adviser, friend or relative, to deal with HMRC for you.

“please tell the officer who has contacted you. We’ll help you in whatever way we can. … You can also ask someone else to deal with us on your behalf, for example, a professional adviser, friend or relative.”

HMRC's factsheet CC/FS58 says it covers the recovery of overclaimed Eat Out to Help Out payments and the penalties HMRC can charge, and that an overclaimed payment includes any amount you were not entitled to receive.

“This factsheet contains information about the recovery of overclaimed Eat Out to Help Out payments. It also tells you about the penalties we can charge. … An overclaimed Eat Out to Help Out payment includes any amount of a payment which you were not entitled to receive.”

HMRC's factsheet CC/FS58 says that where it says 'you', it means the business that registered to take part in Eat Out to Help Out.

“When we talk about ‘you’ in the factsheet, this means the business that registered to take part in Eat Out to Help Out.”

HMRC's factsheet CC/FS58 says HMRC may charge a penalty if you did not tell it within the notification period that you were liable to an Income Tax charge due to an overclaimed payment, and that the notification period ended 90 days after you received the payment you were not entitled to.

“We may charge you a penalty if you did not tell us within the notification period that you were liable to an Income Tax charge due to an overclaimed Eat Out to Help Out payment. … The notification period ended 90 days after you received the Eat Out to Help Out payment you’re not entitled to.”

HMRC's factsheet CC/FS58 says HMRC can make an Income Tax assessment for the amount you were not entitled to and have not repaid, and that you must pay any amount assessed within 30 days of the assessment, with late payment penalties possible if it is still unpaid 31 days after the due date.

“To recover overclaimed payments, we can make an Income Tax assessment. We’ll assess the amount that you were not entitled to and have not already repaid. … You must pay any amount we assess within 30 days of the assessment. We’ll charge interest on any late payments. We may also charge late payment penalties if you’ve still not paid the amount 31 days after the due date.”

HMRC's factsheet CC/FS58 tells people who know they have overclaimed Eat Out to Help Out amounts not to wait until they send in their tax return to tell HMRC, because they may be liable to a penalty.

“If you know you’ve overclaimed Eat Out to Help Out amounts, do not wait until you send in your tax return to tell us because you may be liable to a penalty.”

HMRC's factsheet CC/FS58 says that if you have repaid the amount or HMRC has made an assessment before you submit your tax return you do not need to include it in your return, but if you have not repaid and there is no assessment you must include details of the overclaimed amount.

“if you’ve repaid the amount or we’ve made an assessment before the date you submit your tax return, you do not need to include it in your return … if you’ve not repaid the amount and we’ve not made an assessment before the date you submit your tax return, you must include details of the overclaimed amount in your return”

HMRC's factsheet CC/FS58 says that if you knew you were not entitled to the payment when you received it and did not tell HMRC in the notification period, the law treats your failure as deliberate and concealed, and HMRC can charge a penalty of up to 100% of the payment you were not entitled to receive or keep.

“If you knew you were not entitled to your payment when you received it and did not tell us in the notification period, the law treats your failure as deliberate and concealed. This means we can charge a penalty of up to 100% on the amount of the Eat Out to Help Out payment that you were not entitled to receive or keep.”

HMRC's factsheet CC/FS58 says that if you do not agree with an assessment or penalty decision or the amount due, you can appeal, that the letter will tell you how, and that you must do this within 30 days from the date of the letter.

“If you do not agree with the decision or the amount due, you can appeal. The letter will tell you how. You must do this within 30 days from the date of our letter.”

HMRC's factsheet CC/FS58 says that if a company is insolvent and HMRC cannot recover the tax it owes, company officers can become personally liable for the tax on its overclaimed Eat Out to Help Out payments, which can happen if the officer knew the company had overclaimed at the time it was received.

“If a company is insolvent and we cannot recover the tax it owes, company officers can become personally liable to pay the tax charged on their companies’ overclaimed Eat Out to Help Out payments. … This can happen if the company officer knew that the company had overclaimed an Eat Out to Help Out payment at the time it was received.”

HMRC's factsheet CC/FS58 says that if your health or personal circumstances may make it difficult to deal with HMRC you can tell the officer who has contacted you, and that you can also ask someone else, such as a professional adviser, friend or relative, to deal with HMRC for you.

“please tell the officer who has contacted you. We’ll help you in whatever way we can. … You can also ask someone else to deal with us on your behalf, for example, a professional adviser, friend or relative.”

HMRC's factsheet CJAS/FS1 says it is for people who may be jointly and severally liable for the Income Tax liability of a company that has received coronavirus support payments from one of the schemes HMRC administers.

“You should read this factsheet if you may be jointly and severally liable for the Income Tax liability of a company that has received coronavirus support payments from one of the HM Revenue and Customs (HMRC) administered schemes.”

HMRC's factsheet CJAS/FS1 says a joint liability notice tells you that you are jointly and severally liable with a company, and with anyone else given such a notice, for the relevant tax liability, and that each person receiving a notice is jointly responsible for paying the entire amount due.

“A joint liability notice tells you that you’re jointly and severally liable with a company, and with anyone else that’s been given a joint liability notice, for the relevant tax liability. … Each person receiving a notice is jointly responsible for paying the entire amount due.”

HMRC's factsheet CJAS/FS1 says HMRC will tell you if you are jointly and severally liable by giving you a joint liability notice.

“We’ll tell you if you’re jointly and severally liable by giving you a joint liability notice.”

HMRC's factsheet CJAS/FS1 says joint and several liability includes cases where an individual was responsible for the management of the company when the Income Tax first became chargeable, knew at that time that the company was not entitled to the amount, and there is a serious possibility of insolvency.

“It includes when an individual was responsible for the management of the company at the time the Income Tax first became chargeable and (both): … the individual knew at that time the company was not entitled to the amount … there’s a serious possibility of insolvency”

HMRC's factsheet CJAS/FS1 says an authorised HMRC officer can give a joint liability notice if conditions A to D are all met, of which A and B are that the company is subject to an insolvency procedure, or there is a serious possibility of it, and that it is subject to an Income Tax charge from receiving a coronavirus support payment it was not entitled to.

“An authorised HMRC officer can give a joint liability notice if all the conditions (A to D) below have been met. … The company is subject to an insolvency procedure, or there is a serious possibility of becoming subject to an insolvency procedure. … The company is subject to an Income Tax charge as a result of receiving a coronavirus support payment it was not entitled to.”

HMRC's factsheet CJAS/FS1 says that conditions C and D are that the individual was responsible for managing the company when the tax first became chargeable and knew then that the company was not entitled to the payment, and that there is a serious possibility that some or all of the Income Tax liability will not be paid.

“The individual was responsible for the management of the company at the time the tax first became chargeable, and the individual knew (at that time) that the company was not entitled to the relating coronavirus support payment. … There is a serious possibility that some or all of the Income Tax liability will not be paid.”

HMRC's factsheet CJAS/FS1 says a joint liability notice includes HMRC's offer to review its decision, that you can accept the review or appeal to the tax tribunal, but that you cannot challenge the existence or amount of the company's tax liability.

“If we give you a joint liability notice, the notice will include our offer to review our decision. If you disagree with our decision you can accept our offer to review it or you can appeal to the tax tribunal. However, you cannot challenge the existence or amount of any tax liability of the company to which this joint liability notice relates.”

HMRC's factsheet CJAS/FS1 says you can accept the offer of a review by writing to HMRC by the later of 30 days from the date of the notice or the date on any extension notice, and that you cannot accept a review and appeal to the tribunal at the same time.

“You can accept our offer to review the decision to give you the notice by writing to tell us why you think our decision is wrong by (the later of): … 30 days from the date of the notice … the date shown on any extension notice we’ve given you … You cannot accept our offer of a review and appeal to the tribunal at the same time.”

HMRC's factsheet CJAS/FS1 says an appeal to the tax tribunal must be made by the later of 30 days from the date of the notice, the date on any extension notice, or 30 days from the date of any notice giving the outcome of a review you asked for.

“If you want to appeal to the tax tribunal you must do this by (the later of): … 30 days from the date of the notice … the date shown on any extension notice we’ve given you … 30 days from the date of any notice telling you the outcome of a review you’ve asked for”

HMRC's factsheet CJAS/FS1 says that if your health or personal circumstances make it difficult to deal with HMRC and you need extra support, you can tell HMRC what help you need and it will work with you on reasonable or supportive adjustments.

“please tell us what help you need. We’ll work with you to put in place any reasonable or supportive adjustments.”

HMRC's factsheet CJAS/FS1 says you can ask HMRC to deal with someone else on your behalf, for example a professional adviser, friend or relative, although HMRC may still need to talk or write to you directly about some things.

“You can also ask us to deal with someone else on your behalf. For example, a professional adviser, friend or relative. However, we may still need to talk or write to you directly about some things.”