Contrary to the consistent guidance issued since the launch of the Coronavirus Job Retention Scheme (CJRS), a new directive issued by HMRC contradicts this guidance for some individuals.

The current CJRS claims portal does not permit claims to be made in respect of annual payrolls where no payment has been made through the payroll to the individual since 5th April 2019.

It is currently not possible for a CJRS claim to be made for employees on an annual payroll where the 2019-20 annual submission was not filed before 19th March 2020. The Government is coming under pressure to revisit this, as it is not in line with the initial guidance given and unfairly punishes those employees who are only paid in March each year.

We will be monitoring the position very closely and will advise of any changes in HMRC’s stance on this situation.

If you have any questions or concerns on the points raised in this post or any others as a business owner, please contact your TC partner on 0330 088 7111.