HMRC administered COVID-19 support schemes – this week’s update

Dec 07, 2020

This week’s COVID-19 HMRC administered support schemes update contains a reminder of the coronavirus job retention scheme (“CJRS”) claim deadline for monthly claims from November 2020 onwards, more information on publication of employers details and updated guidance. The Chancellor has also made a further Treasury Direction in relation to the third grant under the Self-Employed income support scheme.

Monthly claim deadlines

Readers are reminded that there are now monthly claim deadlines for claims under the CJRS from 1 November 2020. The claim deadline for the month of November 2020 is 11.59pm next Monday 14 December 2020. Claims for November 2020 will not be accepted after this date.

Reporting of employers details

According to HMRC, publication of employers making CJRS claims is part of HMRC’s commitment to transparency and to deter fraudulent claims.

From February 2021, on a monthly basis HMRC will publish the names, an indication of the value of claims and Company Registration Numbers (for those who have one) of employers who make CJRS claims that cover periods from December 2020 onwards.

HMRC will indicate the value of these claims in banded ranges according to the updated guidance which also sets out that HMRC will not publish if the employer can show that publicising these would result in a serious risk of violence or intimidation to certain relevant individuals, or any individual living with them. The guidance also sets out what evidence employers would need to provide in order to ask for their name not to be published.

In developing its approach to publication, the Professional Bodies, including this Institute, raised concerns over confidentiality issues which HMRC have been considering as they develop this policy.

Employees will also be able to check if their employer has made a CJRS claim on their behalf through their online Personal Tax Account from February 2021 and they should talk to their employer in the first instance if they have any questions before contacting HMRC.

Guidance changes

HMRC also made the following changes to the CJRS guidance last week:-

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  • Call out box of key messages at top of page changed to say:

 

The Coronavirus Job Retention Scheme has been extended until 31 March 2021.

Claims for furlough days in November 2020 must be submitted by 14 December 2020.

You can no longer submit claims for claim periods ending on or before October 31 2020.

You can read previous versions of this guidance on The National Archives.

 

Check if your employer can use the Coronavirus Job Retention Scheme (Employee Page)

  • Section on holiday pay updated with further clarity as peak periods of leave in late December and January

Check if you can claim for your employee's wages through the Coronavirus Job Retention Scheme

  • Section on holiday pay updated with further clarity as peak periods of leave in late December and January .

 

The following guidance documents have also been updated in recent days:-