• 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.
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New CJRS Treasury Direction published 17 November 2020
HM Treasury has published a new Coronavirus Job Retention Scheme (CJRS) Direction, which forms the legal framework for the CJRS.
This is the fourth Treasury Direction that has been made available, and this version extends the CJRS from 1 November 2020 until 31 March 2021. In addition to this, it confirms how the CJRS will run between 1 November 2021 and 31 January 2021. A fifth Treasury Direction will be issued that covers the period between February and March 2021.
The Direction also makes it clear that the Job Retention Bonus (JRB) has been withdrawn.
It mirrors the guidance that is available on Gov.UK, and the latest updates that were added to it on Friday 13 November 2020, in that when making a claim, the employer understands and accepts that HMRC will publish information about CJRS claims, to include the names of employers and some indication of the amount that they have claimed. There are exceptions, however, for employers who can demonstrate that publication of their name could potentially leave their workforce open to “serious risk of violence or intimidation.”
It also confirms that claims cannot be made in relation to any days that employees are serving either statutory or contractual notice for periods relating to 1 December 2020 onwards.
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Furlough and gender pay gap reporting: useful guidance 20 November 2020
Although gender pay gap reporting deadlines were suspended for the 2019-20 reporting year, due to the outbreak of coronavirus, there has been no indication that the deadlines will also be suspended for the 2020-21 reporting year. Employers who are required to submit gender pay gap data may be interested in an update on how furlough will impact the calculations that are involved in the reporting process.
The Government Equalities Office has confirmed as follows.
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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