Yesterday 27 January 2021 we issued information on the new Treasury Direction (now number 6) regarding the extension of the CJRS to 30 April 2021.
The amended dates of claims and amendment to claims were set out in our previous newsletter, but in case you missed it.
Deadline dates for claims are:
- February – 15 March 2021
- March – 14 April 2021
- April- 14 May 2021
Deadlines to amend claims are:
- February – 29 March 2021
- March – 28 April 2021
- April – 28 May 2021
Employees under notice
As the scheme has now officially been extended to 30 April 2021, employees who are under notice for any reason from 1 February to 30 April 2021 whether it be redundancy, resignation, termination or retirement cannot be claimed for under the CJRS scheme (this was the same as previous, but updated to now include April 2021).
Government List of Claiming Employers
In addition to the new Treasury Direction on 26 January 2021, the Government published its first list of employers (as they said they would) claiming under the scheme in December 2020 and this can be found at https://www.gov.uk/government/publications/employers-who-have-claimed-through-the-coronavirus-job-retention-scheme
Also published is a separate guide on what to do if you do not want your business details published https://www.gov.uk/guidance/ask-hmrc-not-to-publish-your-coronavirus-job-retention-scheme-claim-details. For ease, we have set out the guide:
You can request that HMRC does not publish details about your Coronavirus Job Retention Scheme claim, if you can show evidence that it would result in serious risk of violence or intimidation to:
- you or anyone living with you
- an individual associated with your business or anyone living with them
Examples of individuals associated with your business include:
- an employee
- a director, officer, or employee of that company
- a partner, officer, or employee of that partnership
- a member or employee of a limited liability partnership
- a settlor, trustee, or beneficiary of a trust
You must make this request yourself; agents cannot do it for you.
HMRC will not publish any of your details until a decision has been made and you’ve been informed.
What you’ll need
To submit a request, you’ll need your:
- employer Government Gateway ID and password
- employer PAYE reference number
- business name
- contact details
You must provide evidence of why you think there would be a serious risk. Evidence can be:
written details of why you think publication could lead to the threat of violence or intimidation
- a police incident number if you’ve already been threatened or attacked
- photos of a previous threat or attack
- evidence of possible disruption or targeting
- any other material which can support your request
Submit a request
You only need to submit one request which will cover all claim periods starting on or after 1 December.
After you’ve submitted your request
You’ll receive an email to confirm we’ve received it. We’ll then review your request and contact you with our decision.