An appeal against coronavirus job retention scheme payments to a company was allowed in part in respect of an employee but was otherwise dismissed, including in relation to a director of the company.  

The appellant’s trade commenced in 2017. Due to the Covid-19 pandemic, on 11 March 2020, the appellant decided to close the business for a few weeks. However, thereafter, the UK went into lockdown. Prior to the business closing, it had been staffed by the director (ZM) and another individual (ES). The appellant made claims under the coronavirus job retention scheme (CJRS). In the appellant’s accounting period ending 31 August 2020, the claim related to ZM and ES. In the appellant’s 2021 accounting period, the claim related only to ZM.  

HM Revenue and Customs (HMRC) opened a compliance check into CJRS payments received by the appellant. On completion of the enquiry, HMRC issued assessments relating to the 2020 and