Director worked during period of claim

HMRC issued assessments to recover coronavirus job retention scheme (CJRS) payments for claims made by the taxpayer.

G established the taxpayer in 2005 and was its only director. His wife and daughter-in-law were employees of the company. He made claims for CJRS but after a compliance check HMRC concluded these were invalid.

This was because the first claim was for the period from 1 to 18 March 2020 when no employee was furloughed.

During the claim for the period from 19 March 2020 to 30 June 2020 G continued to work so was not furloughed.

Finally the claim for the period from 1 July 2020 to 30 October 2020 had been overpaid because claims for flexible furlough could be made only for employees who had been previously furloughed which G for whom the claim was made had not been.

G...