HMRC has published updated guidance about the penalties which may arise for not notifying HMRC about overpaid Covid-19 job retention scheme and self-employed income support scheme grants. Guidance has also been published on how to apply for repayment of import duty and VAT on protective equipment or medical supplies brought into the UK from non-EU countries from 30 January 2020 to 31 December 2020.
The guidance which has been updated is in the form of compliance check factsheets which are as follows:-