HMRC’s CJRS guidance has been updated on several occasions since last month. Members can visit our dedicated UK Coronavirus Job Retention Scheme (“CJRS”) page, which provides guidance on the scheme. Download our factsheet on the who, what, where, when and why of the scheme.

A number of the pages in HMRC’s CJRS guidance have been tweaked and the ‘call box’ text has been updated to say the following:-

• You can now submit claims for periods starting on or after 1 July.
• 31 July was the last day that you can submit claims for periods ending on or before 30 June.

New functionality was also added to the CJRS online portal last month which allows employers to delete a claim up to 72 hours after they have made it (i.e. if a mistake has been made). In support of this a minor update has been made to the guidance to include some new wording flagging that this is an option available. This text is included in the ‘if you make an error when claiming’ sub section which is also where HMRC sets out the amendments process more generally. If an employer or agent wants to delete a claim in the online service, they must do this within 72 hours.

Finance Act 2020 contains legislation introducing HMRC’s powers in relation to coronavirus support payments has been tabled. Businesses have 90 days to notify HMRC of a grant that needs repayment. Therefore these provisions allow HMRC to recover monies paid under the job retention scheme which the employer was not entitled to by imposing an income tax charge equivalent to 100% of the relevant grant not repaid.