HMRC has made a number of changes to its collection of guidance on the coronavirus job retention scheme (CJRS).
In relation to meeting (or missing) claim deadlines, HMRC has added new examples of reasonable excuse which it may accept as having prevented the taxpayer from making a claim on time. These include:
the taxpayer’s partner or another close relative died shortly before the claim deadline;
the taxpayer had an unexpected stay in hospital or a serious illness, including coronavirus-related illnesses;
a period of self-isolation;
delays related to a disability;
unforeseeable postal delays;
fire, flood or theft;
the taxpayer’s computer or software failed just before or while preparing the online claim; and
an HMRC error, including IT service issues.
Guidance on how to calculate the number of working and furloughed hours for an employee who is furloughed, or flexibly furloughed, for part of a claim period has been updated for claim periods starting on or after 1 November 2020 (and for claims from 14 September 2020 where the employee stops being furloughed or flexibly furloughed part-way through a claim period).
For claims made for periods on and after 1 December 2020, HMRC will publish the employer’s name and company number, and an indicative value of the claim, in order to deter fraudulent claims.
HMRC has made a number of changes to its collection of guidance on the coronavirus job retention scheme (CJRS).
In relation to meeting (or missing) claim deadlines, HMRC has added new examples of reasonable excuse which it may accept as having prevented the taxpayer from making a claim on time. These include:
the taxpayer’s partner or another close relative died shortly before the claim deadline;
the taxpayer had an unexpected stay in hospital or a serious illness, including coronavirus-related illnesses;
a period of self-isolation;
delays related to a disability;
unforeseeable postal delays;
fire, flood or theft;
the taxpayer’s computer or software failed just before or while preparing the online claim; and
an HMRC error, including IT service issues.
Guidance on how to calculate the number of working and furloughed hours for an employee who is furloughed, or flexibly furloughed, for part of a claim period has been updated for claim periods starting on or after 1 November 2020 (and for claims from 14 September 2020 where the employee stops being furloughed or flexibly furloughed part-way through a claim period).
For claims made for periods on and after 1 December 2020, HMRC will publish the employer’s name and company number, and an indicative value of the claim, in order to deter fraudulent claims.
