A new Guide was published on 26 June 2020 but was somewhat eclipsed by the Third Direction being published later that same day.
This New Guide sets out the further detail of how to pay back if your business has over claimed in the CJRS.
We already knew the first way of repaying by correcting it in the next claim.
This Guide provides details of the second way (only when the business is not making a further claim) of making a payment direct to HMRC.
The Guide can be down loaded HERE