Employer claim information based on amount claimed

HMRC has updated its guidance on the coronavirus job retention scheme (CJRS). It has introduced band ranges on the section on ‘employer claim information that HMRC will make public’. This confirms that from 1 December 2020 HMRC will publish the employer name an indication of the value of the claim within the banded ranges – the lowest being £1 to £10 000 and the highest £100 000 001 and above – along with the company number.

There is also more information including some examples on how much an employer can claim for fixed-rate employees whose first pay period ends after 30 October 2020 and for variable-rate employees whose first wages are not payable until after they begin furlough. 

HMRC has also confirmed that employees can be placed on furlough only if coronavirus is affecting business operations. Employers should not furlough employees because...