December 2020

Decorative Christmas table, close-up. Christmas during coronavirus, concept

You must submit any November claims, no later than 14‌‌ ‌‌‌December.

CJRS: what you can claim and when

The UK Government will pay 80% of employees’ usual wages for the hours not worked, up to a cap of £2,500 per month.

The terms of the scheme will be reviewed in January.

There are now monthly deadlines for claims.

Claims must be submitted within 14 calendar days after the month they relate to, unless this falls on a weekend in which case the deadline is the next weekday

As we approach the Christmas period, don’t forget you can claim before, during or after you process your payroll as long as your claim is submitted by the deadline.

HMRC is going to publicly name businesses which submit applications to the Coronavirus Job Retention Scheme (CJRS) from December 2020 onwards.

The latest guidance re CJRS it says that HMRC is going to publish employer names, along with an “indication of the value of the claim” made where a business submits a CJRS claim. This will start with applications for December and continue onwards.

Companies and limited liability partnerships will all be publicly named. This will happen automatically and there is no small business exemption.

HMRC says that it won’t publish details of employers claiming through the CJRS where the business can show that it would result in a “serious risk of violence or intimidation to certain individuals, or any individual living with them”. This could be the business owners themselves, the employees or their relatives.

HMRC will expect to see evidence of the serious risk involved, e.g. a police report or notification of potential targeting. Without this, a business won’t be able to apply for confidentiality.

This public naming is being introduced to ensure transparency over the use of taxpayers’ money.

It is unlikely to be retrospectively applied to any CJRS claims made for the months prior to December 2020.