Coronavirus Job Retention Scheme HMRC checks and disclosures
CJRS – Has a mistake been made?
Over the last few months, HMRC have been reviewing the Coronavirus Job Retention Scheme (CJRS) claims they have received. Following on from this, HMRC have begun to issue ‘nudge’ letters to those employers it believes may have:
- Claimed more grant than they are entitled to; or
- Not meet the conditions to receive the grant, such as ineligible employees have been included on a claim
Within the ‘nudge’ letters, HMRC are asking businesses to review their CJRS claims and to advise as to whether they have made a mistake or not.
HMRC have acknowledged that mistakes happen, and adjustments can be made.
We are aware of a small number of letters having been issued to clients within our MHA network. In all of these cases, the reasons for the issuing of the letter have been in respect of small administrative matters or no mistakes have been identified. Based on this, if you receive a letter, there may not be anything significant to worry about if you have provided all of the correct information.
If you receive one of these letters we can help, so please get in contact.
HMRC To Publish CJRS Claim Details
As part of HMRC’s commitment to transparency and to deter fraudulent CJRS claims, they have announced that employer CJRS details will shortly be published on their website, GOV.UK.
The information that is published will relate to claims made from 1 December 2020 and will include the following information:
- The employer’s name
- An indication of the value of the claim within a banding, such as £1 to £10,000 or £10,001 to £25,000
- The business’s company number, if it is a company or Limited Liability Partnership (LLP)
In addition to this, HMRC will also start to tell employees, who have been furloughed, the amounts that have been claimed under their names. This information will be made available to them via their Personal Tax Account and will relate to claim periods starting on or after 1 December 2020.
HMRC will not publish details of employers claiming through the scheme if you can show that publicising this information would result in serious risk of violence or intimidation to certain relevant individuals, or any individual living with them.
If you have any questions, please get in touch with our dedicated CJRS team at firstname.lastname@example.org.