The deadline to amend claims for employees furloughed in November 2020 where an underclaim arose was Tuesday 29 December 2020. Thursday 14 January 2021 is the monthly claim deadline for claims under the CJRS for the month of December 2020.

We understand HMRC plans on sending reminder emails to employers in advance of the monthly claim deadlines.

HMRC has also made two new documents available to us:

• CJRS key dates; and
• CJRS step by step guide.

Can I use CJRS to pay for holiday leave?

Employees can only be placed on furlough if an employer cannot maintain their workforce because their business has been affected by coronavirus, and not just because they are on paid leave. This also applies during any peak holiday periods in late December and early January.

If a furloughed employee takes holiday, their employer should pay them their normal rate of pay in line with the Working Time Regulations.

What about notice periods?

For claim periods from 1 December 2020, employers cannot claim CJRS grants for any days that their employee is serving a contractual or statutory notice period, including notice of retirement or resignation.

Can employers re-employ someone and furlough them?

If employees were on an employers’ payroll on 23 September 2020 (i.e. notified to HMRC on an RTI submission on or before 23 September 2020) and were made redundant or stopped working for them afterwards, they can qualify for the scheme if they re-employ them and then place them on furlough.

What if I’ve claimed too much in error?

If you or your client has claimed too much CJRS grant and have not already repaid it, you must notify HMRC and repay the money by the latest of whichever date applies below:

• 90 days from receiving the CJRS money you’re not entitled to; or
• 90 days from the point circumstances changed so that you were no longer entitled to keep the CJRS grant.

Failure to do so may result in interest and a penalty as well as repayment of the excess CJRS grant.

HMRC can be advised of overclaims via the next CJRS online claim. If you’ve claimed too much but do not plan to submit further claims, you can let HMRC know and make a repayment online through their card payment service or by bank transfer.

What if I haven’t claimed enough?

If a mistake has been made in a claim that means you received too little, you must amend this within 28 calendar days after the month the claim relates to – unless this falls on a weekend or bank holiday, in which case the deadline is the next weekday.

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.