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Reporting Furlough Grants on Corporation Tax Return

Companies must record CJRS furlough payments and the sums to which they were entitled during the period on the most recent edition of the CT600 Corporation Tax Return. Any overpayments that have previously been reported to HMRC should be reported as well. Box 526 should then be filled in with the total amount overclaimed. HMRC will provide you a payment reference for this sum, which will be assessed to income tax rather than corporation tax.

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