Guidance has been issued as to how to correct an error on a claim made under the Scheme.
Employers making another claim will be asked whether there is a need to reduce the amount to take account of a previous overclaim.
The claim will then be reduced for the overpayment.
A record of this adjustment should be retained for 6 years.
Employers not intending to make another claim under the scheme or who have made an underclaim will need to contact HMRC.
Employers required to make a repayment will be provided with a payment reference and directed to the appropriate webpage
The Government has clarified the guidance to confirm that claims can be made for employees who have transferred under the Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE), provided that the new employer had:
• A PAYE scheme that was created and started on or before 28 February 2020; and
• Fewer than 250 employees (including TUPE transferred employees) across all PAYE payroll schemes on 28 February 2020.
Additionally, an employer without a PAYE scheme on 28 February 2020 can claim provided that the previous employer had fewer than 250 employees across all their PAYE schemes on that date.
Claims can only be made for SSP paid by the employer making the claim, not for amounts paid by any other employer.