Recommendation 20

The government’s policy is to pursue deliberately fraudulent behaviour, but not to penalise applicants for honest mistakes when claiming employment support. HMRC can pursue fraudsters through criminal investigations, which can result in cases going 27 C&AG’s Report, paras 3.5, 3.8, 3.31, Figure 10; C&AG’s Report, Implementing employment support schemes in response to the COVID-19 pandemic, Session 2019–2021, HC 862, October 2020, para 3.12 28 Qq 56,64,69; C&AG’s Report, para 3.31 29 C&AG’s Report, para 3.34, Figure 10. The Eat Out to Help Out’ scheme provided a discount to encourage people to return to eating out in August 2020. 30 Qq 105–108; C&AG’s Report, para 3.24 31 Q 111 32 Committee of Public Accounts, HMRC performance in 2021–22, Thirty-third Report of Session 2022–23, HC 586 33 Q 105; C&AG’s Report, para 3.35 14 COVID employment support schemes to court, or through civil actions. HMRC has the power to raise penalties of up to 100% of any overpayment where it has sufficient evidence of deliberate fraudulent behaviour, in addition to requiring the claimant to repay the amount of money that was overpaid.34