HMRC has confirmed that, unfortunately, the Coronavirus Job Retention Scheme (CJRS) calculator contained a software error, but that this has now been rectified.
What this does mean, however, is that anybody who utilised the calculator prior to 21 January 2021 to calculate January 2021 claims for employees who are not on a fixed salary will be required to re-calculate their claims if:
• They used an employee’s pay for January 2019 as reference pay, instead of 2020, and • Their pay was different in January 2019 to January 2020
Where January 2020 pay was used, there is no need for claimants to take any further action.
HMRC has apologised to anybody who will now be required to re-calculate their claims.
If, upon performing the re-calculation, it is apparent that the claim amount was incorrect, then:
• If a claim for too much has been submitted, this should be amended in the next CJRS claim submission. Alternatively, HMRC should be notified as soon as possible, and a repayment made either online, through HMRC’s card payment service or by bank transfer – further guidance on this is available here • If a claim for too little was submitted, then claimants should call the helpline to get this corrected by 1 March 2021
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Agents can now ask HMRC to refrain from publishing their clients’ CJRS claim details 18 February 2021 An update to the guidance page, ‘Ask HMRC not to publish your Coronavirus Job Retention Scheme claim details’ confirms that either an employer or their agent can request that HMRC does not publish a company’s Coronavirus Job Retention Scheme (CJRS) details. Initially, agents were not able to do this on behalf of their clients. The next publication relating to employer CJRS claims will be released on 25 February 2021, and will include the names of employers, an indication of the value of claims they have made (within a banded range) and the company registration numbers (for employers that have one). Additionally, employees will have the ability to check if a CJRS claim has been made on their behalf through their online Personal Tax Account, from that date. Those wishing to request that HMRC refrains from publishing details relating to their CJRS claim will need to be able to provide evidence to demonstrate that the publication could result in serious risk of violence or intimidation. HMRC will not publish any details until a decision has been made and the relevant parties notified of that decision.
To submit a request, the following information is required:
• Employer Government Gateway ID and password • Employer PAYE reference number • Business name • Contact details
Only one request needs to be submitted, which will cover all claim periods commencing on or after 1 December 2020.
Requests can be submitted online here.
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The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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