The FTT ruled that the dental services company was not entitled to CJRS payments for employees who had not been included on real time information (RTI) returns.

The appellant, Manu Patel, appealed against an assessment dated 9 July 2021 for £35,243.76 for the tax year ending 5 April 2021.

Following a routine HMRC compliance check, the tax authority raised an assessment related to Patel receiving CJRS payments for his employees – nine of which had not been included on a RTI return on or before 19 March 2020.

The CJRS provided funding for employers who furloughed their employees rather than making them redundant when businesses, like Patels, were forced to shut down as the result of the first lockdown.