HMRC’s initial planning assumptions suggested that the level of fraud and error would be 5% to 10% within CJRS and 1% to 2% within SEISS. We asked whether it expected the level of fraud and error to change under the new scheme. HMRC told us that it had originally estimated that around half of the fraud and error in the CJRS (2.5% to 5%) would potentially be due to fraud committed by organised criminal gangs, but it had subsequently revised that down to 0.6% due to the controls it had put in place. There were fewer controls in place, however, to tackle the risk of furlough fraud where, for example, employers furloughed workers but then continued to get them to work, against the rules 22 Qq 58–59 23 Q 61, C&AG’s Report para 1.17 24 Qq 58–59 25 HMRC, HMRC coronavirus COVID-19 statistics, available at: www.gov.uk/government/collections/hmrc- coronavirus-covid-19-statistics 26 C&AG’s Report, figures 11, 12 and 13; HMRC, Coronavirus Job Retention Scheme statistics: October 2020, available at: www.gov.uk/government/publications/coronavirus-job-retention-scheme-statistics-october-2020/ coronavirus-job-retention-scheme-statistics-october-2020 27 Q 58, C&AG’s Report, para 2.20 28 Office for National Statistics, Unemployment rate (aged 16 and over, seasonally adjusted), released 10 November