‘The examples are not exhaustive but aim to cover general themes and give an indication of HMRC’s approach to customers who have calculated grants using a different method to that set out in HMRC guidance,’ HMRC advised.

Errors must be corrected if the employer failed to take reasonable care in following the relevant HMRC guidance, and where HMRC identify non-deliberate errors during an enquiry these may need to be corrected. Where the guidance has changed, HMRC expects employers to have taken changes in to account in claims made from the start of the following calendar month.