Parkside Nail Supplies appealed against HMRC’s decision to issue assessments totalling £25,555 after it believed the business was not eligible for any Coronavirus Job Retention Scheme (CJRS) payments as it failed to make its RTI submissions by the cutoff date.

The beauty product wholesaler’s director, Son Thanh Tran, made the claims on behalf of one of the businesses employees. The RTI submission had to be completed by 19 March 2020, but due to a glitch in the system these were not completed until September 2020.

Tran claimed the company’s Quick Books accounting software was suffering from a ‘technical issue’ and this ‘should not invalidate their claims’.

No CJRS claims were made on behalf of the director.