• The wages earned in the corresponding calendar period in the tax year 2019 to 2020 • The average wages payable in the tax year 2019 to 2020
This could potentially have meant more complex calculations for claims relating to February 2021, when trying to establish what wages were earned in February of last year, but HMRC has since confirmed its stance.
This is in recognition of the disruption that pro-rated calculations could have caused for both employers and agents, who are being kept extremely busy ensuring that workers are paid both correctly and on time, in addition to dealing with processing CJRS claims. Claims relating to February 2021 for employees with either variable pay or monthly pay can be based on either the full amount earned in February 2020, or 28/29ths of that amount to account for the leap year. The resounding message is that HMRC will not challenge either approach. This decision was based on feedback from the CIPP and other stakeholders who agreed that the best approach would not be to expect those making claims to have to pro-rata February 2020’s pay based on the extra calendar day, which fell on a Saturday, making it a non-working day for many.
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CJRS: Publication of employer names 27 January 2021
On 26 January 2021, HMRC published the names of employers who have made claims under the Coronavirus Job Retention Scheme (CJRS), since 1 December 2020.
HMRC has used the employer name that is attached to the qualifying PAYE scheme, and this data does not include employers who have either made a successful or pending application to have their details withheld or who have paid back the whole grant prior to the publication of the list. From February, HMRC will publish additional information including an indication of the value of the claim within a banded range and the company number, for companies and Limited Liability Partnerships. The banded ranges are as follows:
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£1 to £10,000
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£10,001 to £25,000
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£25,001 to £50,000
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£50,001 to 100,000
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£100,001 to £250,000
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£250,001 to £500,000
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£500,001 to £1,000,000
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£1,000,001 to £2,500,000
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£2,500,001 to £5,000,000
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£5,000,001 to £10,000,000
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£10,000,001 to £25,000,000
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£25,000,001 to £50,000,000
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£50,000,001 to £100,000,000
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£100,000,001 and above
HMRC will check claims, and any payments that are found to be fraudulent or based on incorrect information may be withheld or businesses may be required to pay them back.
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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