The vast majority of businesses operated the Eat Out to Help Out scheme correctly.
HMRC built checks into the system to help prevent fraud and protect public money.
HMRC carried out checks on businesses at the time of registration. HMRC are also checking claims and taking appropriate action to withhold payments found to be dishonest or inaccurate.
Businesses are also required to retain records to support their Eat Out to Help Out claims and provide them to HMRC if asked. They will also need to include the income from the discounted meals and reimbursed discounts in their tax returns. HMRC may undertake further compliance action when returns have been received.