CJRS Compliance Checks

As the Coronavirus Job Retention Scheme (CJRS) comes to a close today, HMRC are now beginning to open compliance checks into claims made under the scheme. 
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Selected employers will be contacted by letter (sample here) requesting very detailed information on every employee for which CJRS grants were claimed.  The letters will not necessarily be sent to the employer’s agent so it is important that they are forwarded as soon as possible should you require assistance.

The letters will have a short timescale for a response as HMRC expect the information to be readily available.  In certain circumstances this may be unachievable and it is therefore important that contact is made with HMRC at the earliest opportunity to agree an alternative deadline.

Whether a compliance check letter is received or not, it is important to retain records of any CJRS claims made including:

• The amounts claimed and claim period for each employee
• All calculations used to calculate the claims
• For employees on flexi furlough, the usual hours worked and how this was calculated together with evidence of the actual hours worked

Records should be retained for six years.

As a reminder, the CJRS closes on 30 September 2021.  Claims for September should be submitted by 14 October 2021 and any amendments must be made by 28 October 2021.

We are here to help so please contact us if you wish to discuss any of the above.