Couple of contributors asked me to post this when published:-
https://assets.publishing.service.gov.uk/government/uploads/system/uploa...
Now we can read the ACTUAL rules and not rely on HMRC publications on gov.uk, which as some have pointed out, are ambigouous.
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Interesting paragraphs relating to the naming of employers in receipt of CJRS funding. The purpose of which is... amongst other things, to give the likes of The Sun and Daily Mail sensationalist headlines about this celebrity or that business claiming when they are worth £millions. I can see it can have some benefit in relation to whistleblowing and CJRS fraud but not sure it’s an approach I agree with.
Thanks ... it's a pleasure to read a clear and well-ordered document instead of the jumbled 'guidance' published on GOV.UK!
At an unexciting level it contains a simple paragraph that, if read and understood, should obviate the need for a lot of CJRS-related questions raised on this forum:
Section 6.1 (d) An employee is a flexibly-furloughed employee in a CJRS claim period if -"the instruction is given by reason of circumstances arising as a result of coronavirus or coronavirus disease or measures taken to prevent or limit its further transmission".
No ifs or buts ... if that criterion isn't met then the claim isn't valid!
Whilst not a lawyer, I'd say it's a strong indication that a Christmas shut-down isn't eligible (especially if it happened in previous years).
No doubt some clever clogs will dream up a scenario (such as closing all facilities for 2 weeks whilst a 3rd-party contractor deep cleans everything), but it seems pretty unequivocal to me. Whether or not HMRC have either the resources or inclination to investigate many claims is of course an entirely different matter!
Interesting. As a seasonal business, we close to visitors for the winter but this year are also looking to cut back winter works and flexi-furlough staff due to having not been able to generate the revenue during the summer which would normally cover the costs of the winter period. I presume this qualifies as being "as a result of coronavirus... ".