• An individual associated with a business, or anyone living with them. This could include: - An employee - A director, officer or employee of the company - A partner, officer or employee of the partnership - A member or employee of a limited liability partnership - A settlor, trustee or beneficiary of a trust -
Agents cannot submit requests on behalf of their clients, and the business must do it themselves. Where HMRC is making a decision on the submission, no details will be published until a decision has been made, and the relevant employer subsequently informed.
In order to submit a request, the following information is required:
- Employer Government Gateway ID and password - Employer PAYE reference number - Business name - Contact details
Evidence must be provided that shows why claimants feel they are at serious risk, and could include:
- Written details of why publication of an employer name could result in the threat of violence or intimidation - A police incident number if a claimant has already been threatened or attacked - Photos of a previous threat or attack - Evidence of possible disruption or targeting - Any other material to support the request Only one request is required, and this will cover all claim periods commencing on or after 1 December 2020. Once a request has been submitted, a confirmation email will be sent, and HMRC will review the application, and contact the claimants with its decision.
Steps to take before calculating your claim using the CJRS
New sections have been added to the guidance to include the ‘averaging calculation method’ and the ‘calendar lookback calculation method’. In terms of the ‘lookback method’, a useful table has been provided, to help claimants establish which period they look back to, for a variety of claim months:
Claim Month
Lookback period
November 2020
November 2019
December 202
December 2019
January 2021
January 2020
February 2021
February 2020
March 2021
March 2019
April 2021
April 2019
The guidance, including examples of how to perform calculations under the CJRS has also been updated to provide a scenario relating to the ‘lookback’ period. In addition to this, so has the information page on calculating how much can be claimed via the CJRS.
New guidance pages have been created as follows:
Employers who have claimed through the CJRS Ask HMRC not to publish your CJRS claim details
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
Page 264 of 590
Made with FlippingBook - Online magazine maker