Clawing back CJRS: Looking in the rear-view mirror

The coronavirus job retention scheme (CJRS) announced on 20 March 2020 allowed employers to reclaim certain employee costs in the form of a government grant administered by HM Revenue & Customs (HMRC) when their employees were furloughed. The concept of employees being furloughed was new to the UK at that time but has since become a more familiar term.

The legal structure was contained within formal Treasury Directions and the initial HMRC guidance (upon which many employers relied) grew and even changed as issues became increasingly apparent. The speed of introduction and the complexity of the original scheme and the further phases as the pandemic developed made it difficult for employers to comply with these very complicated arrangements during difficult times.

The schemes were extended several times before closing in September 2021 and the total amount distributed...