Paying CJRS Grants Back

If you have claimed too much through the Coronavirus Job Retention Scheme, or you would like to make a voluntary repayment because you do not want or need the grant to pay your employees’ wages, tax and National Insurance and pension contributions, you can either:

• correct it in your next claim (your new claim will be reduced, and you’ll need to keep a record of the adjustment for 6 years)
• get a payment reference number and pay HMRC back within 30 days (only if you’re not correcting it in your next claim)

https://www.gov.uk/guidance/pay-coronavirus-job-retention-scheme-grants-back