Update to the publication of names of employers that claimed under the CJRS for December 2020
25 February 2021
HMRC has, as promised, updated the list of the names of employers who submitted claims under the Coronavirus Job Retention Scheme (CJRS) for the period of December 2020, to include the indicative amounts of those claims, within a banded range.
The banded ranges are as follows:
- £1 to £10,000
- £10,001 to £25,000
- £25,001 to £50,000
- £50,001 to 100,000
- £100,001 to £250,000
- £250,001 to £500,000
- £500,001 to £1,000,000
- £1,000,001 to £2,500,000
- £2,500,001 to £5,000,000
- £5,000,001 to £10,000,000
- £10,000,001 to £25,000,000
- £25,000,001 to £50,000,000
- £50,000,001 to £100,000,000
- £100,000,001 and above
HMRC has utilised the employer name attached to the qualifying PAYE scheme, and where the employer is a company, their registered name has been used where possible, and a Company Registration Number has been included, if available. Where companies have more than one PAYE scheme, the banded amount will reflect the total amount that has been claimed in relation to December 2020 across all of those PAYE schemes.
The amounts claimed for December 2020 do not consider any reduction made against a claim in that period for overpayments in earlier periods, however, does include a reduction for a claim made in December 2020, where an overpayment is declared against claims for later months.
The list will not include the names of employers who have a successful or pending application to stop their details from being published, nor will it show the names of those who have paid back the grant in full prior to the list being produced.
A new list will be published each month alongside the older data that has already been published. January 2021 claim information will be available at the end of March 2021, and December 2020 claim information will be updated to reflect any amendments, or repayments made.
Where there is evidence to suggest that an employer included on the list is potentially abusing the CJRS, HMRC is encouraging everybody to report this.
Personal Tax Account update – employees now able to see CJRS claims
The guidance pages on GOV.UK that focus on checking if your employer can use the CJRS and checking if you can claim for your employees' wages through the CJRS have both been updated to advise that employees will be able to check if they were included in a December 2020 claim by using their personal tax account. Additionally, the guidance pages confirm that the information will be updated on a monthly basis, and that January 2021 claims will be available to view from the end of March 2021.
Employees are encouraged to liaise with their employers if they see anything that they did not expect in situations where they feel comfortable doing so. HMRC isn’t able to provide any further details than those provided within an employee’s personal tax account, but where employees believe that their employers are taking advantage of the scheme, fraud should be reported to HMRC online.
The information in this article is accurate at the time of publication. For all the latest information, news and resources on how the COVID-19 pandemic is affecting payroll professions, visit our Coronavirus hub.