Individuals are encouraged to report fraud to HMRC where they have evidence that suggests that their employer is on the list and is abusing the scheme.
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Treasury Direction updated 28 January 2021
On 25 January 2021, the Chancellor, Rishi Sunak made a Treasury Direction under Section 71 and 76 of the Coronavirus Act, which extended the effect of the Coronavirus Job Retention Scheme (CJRS).
The Direction asserts that HMRC is responsible for both the payment and the managements of amounts paid under the CJRS. The schedule to this direction sets out the scheme that will apply for the period commencing on 1 February 2021, and ending on 30 April 2021, when it is intended that the scheme will close. In recognition of the fact that there is an overlap, because CJRS was originally implemented in March 2020, the Direction amends the rules that govern how to calculate both reference salary and usual hours for certain claim periods. Upon calculation of furlough claims relating to both March and April 2021, when establishing claim amounts for those who are variably paid, then the earnings of March and April 2019 will be used to calculate the figure, or the pay over the past 12 months, whichever is higher. This has also been confirmed in associated guidance on the topic from HMRC.
This is only applicable to those individuals that are variably paid, who were eligible for the first set of grants, and so were on payroll, and a Real Time Information (RTI) submission sent relating to them, on or prior to 19 March 2020.
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Key updates to CJRS guidance 28 January 2021
On 26 January 2021, some key updates were made to the guidance pages that discuss the Coronavirus Job Retention Scheme (CJRS). In addition to this, the information relating to claim dates at the top of each of the relevant pages has been updated to confirm that claims for periods relating to January 2021 must be submitted by 15 February 2021, as the deadline for claims relating to December 2020 has now passed.
Check if your employer can use the CJRS
The guidance here has been updated with a link to show the latest data relating to employers who have made a claim through the CJRS, for periods commencing on or after 1 December 2020. There is also a link directing individuals on how to set up a Personal Tax Account, which, from February 2021, can be used to view any claims that have been made on their behalf. Additionally, the section on complaints has been updated to reorder HMRC contact, and to discuss the complaints process where individuals do not meet the eligibility criteria due to a HMRC error, or unreasonable delays caused by HMRC.
Check if you can claim for your employee’s wages through the CJRS
This guidance page has also been updated to reflect the complaints procedure, where eligibility criteria has not been met as a result of action (or inaction) by HMRC.
A new link has been provided to guidance relating to the right to object about HMRC publishing employer details. The information provided confirms that HMRC will not publish details about CJRS claims, where evidence is given to demonstrate that the publication could result in serious risk of violence or intimidation to:
Claimants or anyone living with them
•
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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