16 November 2020
HMRC has updated its guidance on which employees can be placed on furlough, to correct a previous error, and to provide further clarity on the topic of the eligibility criteria for employees who have been made redundant, and subsequently re-employed. Initially, the information provided suggested that, for claim periods after 1 November 2020, a new employer could claim in respect of the employees of a previous business transferred where TUPE or PAYE business succession rules applied to the change in ownership, where they had been transferred from their old employer to their new employer on or before 1 September 2020. This was incorrect and has since been amended to reflect the fact that employees transferred from their old employer to their new employer on or after 1 September 2020 will, in fact, be eligible for the scheme. Employees also have to have been employed by either their old or new employer on 30 October 2020, and been included on a PAYE Real Time Information (RTI) submission to HMRC by their old or new employer between 20 March 2020 and 30 October 2020. The guidance also provides additional guidance on employees who were made redundant and then re-employed. For claim periods after 1 November 2020, if employees were made redundant or stopped working for their employer on or after 23 September 2020, they can be re-employed and placed on furlough. This is applicable where the employee was employed by their employer on 23 September 2020 and were included on a PAYE RTI submission to HMRC between the dates of 20 March 2020 and 30 October 2020.
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Important updates to the operation of the extended Coronavirus Job Retention Scheme 16 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
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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