As the end of the Coronavirus Job Retention Scheme (CJRS) approaches, employers need to be aware that HMRC have moved into the post-transaction review phase of the scheme. This means that they are turning their attention to making sure that claims under the scheme have been made in accordance with their published guidance.
https://www.accountancyage.com/2020/09/10/correcting-coronavirus-job-retention-scheme-claims/