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Important updates about the extended Coronavirus Job Retention Scheme

Important updates about the extended Coronavirus Job Retention Scheme published on Friday 13th November

Updates to Deadlines

HMRC have confirmed that they may accept a claim made after the relevant deadline if the claimant had a reasonable excuse for failing to make a claim by the deadline date, and then claimed without delay after the excuse no longer applied. HMRC has clarified that it will not consider reasonable excuses in advance of a claim deadline.

It is also confirmed that the exact time of the deadline is at 11:59pm 14 calendar days after the month being claimed for, but where this falls on a weekend, then claims should be submitted on the following working day. Note that for those employers claiming for October the original deadline of the 30th November is in place.

Publication of the names of employers using the scheme

HMRC will publish the names of employers, along with an indication of the value of the claims that they have made. Additionally, for companies and Limited Liability Partnerships (LLPs), they will have their company registration number published. This will be actioned from December 2020 onwards. More detail on how HMRC will provide an indication in relation to the value of the claim will be provided from late November.

Where there is a serious risk of violence or intimidation to certain individuals, HMRC will refrain from publishing the details of employers making claims under the scheme. Those individuals include:

  • Employers that are individuals – a relevant individual can be the employer themselves, or any employee of the employer
  • Employers that are companies – a relevant individual can be a director, officer or employee of that company
  • Employers that are partnerships – a relevant individual can be a partner, officer or employee of that partnership
  • Employers that are limited liability partnerships – a relevant individual can be a member or employee of that limited liability partnership
  • Trustees of a trust – a relevant individual can be a settlor, trustee or beneficiary of the trust

Employers concerned that the publication of their name could lead to a serious risk of violence or intimidation will need to contact HMRC and provide evidence as to why they suspect this. Evidence can include:

  • A police incident number
  • Documentary evidence of a threat or attack, such as photos or recordings
  • Evidence of possible disruption or targeting

More details on how to liaise with HMRC in relation to not publishing employer details will be available soon.

Notice periods

It has also been confirmed that for claim periods beginning on or after 1 December 2020, claims cannot be made for any dates on or after 1 December 2020 during which a furloughed employee is serving either a contractual or statutory notice period for their employer – including people serving notice of retirement or resignation. If an employee starts a contractual or statutory notice period on a day that was included in a previously submitted claim, then an adjustment will need to be made.

Phase 3 are on hand to offer support during this period. Visit our Covid 19 Hub for free Furlough Calculators, resources and claim templates.

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