Important updates to the operation of the extended Coronavirus Job Retention Scheme
13 November 2020
HMRC has updated several of the guidance pages in relation to the extension to the Coronavirus Job Retention Scheme (CJRS) with a number of important updates.
Deadlines
Updated information on deadlines for making claims has been provided, to confirm that HMRC may accept a claim made after the relevant deadline if the claimant had a reasonable excuse for failing to make a claim by the deadline date, and then claimed without delay after the excuse no longer applied. HMRC has clarified that it will not consider reasonable excuses in advance of a claim deadline.
It is also confirmed that the exact time of the deadline is at 11:59pm 14 calendar days after the month being claimed for, but where this falls on a weekend, then claims should be submitted on the following working day.
The publication of the names of employers using the scheme
As promised, there is also clarification around the employer claim information that HMRC intends to make public. HMRC will publish the names of employers, along with some sort of indication as to the value of the claims that they have made. Additionally, for companies and Limited Liability Partnerships (LLPs), they will have their company registration number published. This will be actioned from December 2020 onwards. More detail on how HMRC will provide an indication in relation to the value of the claim will be provided from late November.
Where there is a serious risk of violence or intimidation to certain individuals, HMRC will refrain from publishing the details of employers making claims under the scheme. Those individuals include:
- Employers that are individuals - a relevant individual can be the employer themselves, or any employee of the employer
- Employers that are companies - a relevant individual can be a director, officer or employee of that company
- Employers that are partnerships - a relevant individual can be a partner, officer or employee of that partnership
- Employers that are limited liability partnerships - a relevant individual can be a member or employee of that limited liability partnership
- Trustees of a trust - a relevant individual can be a settlor, trustee or beneficiary of the trust
Employers concerned that the publication of their name could lead to a serious risk of violence or intimidation will need to contact HMRC and provide evidence as to why they suspect this. Evidence can include:
- A police incident number
- Documentary evidence of a threat or attack, such as photos or recordings
- Evidence of possible disruption or targeting
More details on how to liaise with HMRC in relation to not publishing employer details will be available soon.
Notice periods
It has also been advised that, for claim periods beginning on or after 1 December 2020, claims cannot be made for any dates on or after 1 December 2020 during which a furloughed employee is serving either a contractual or statutory notice period for their employer – including people serving notice of retirement or resignation. If an employee starts a contractual or statutory notice period on a day that was included in a previously submitted claim, then an adjustment will need to be made.
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.