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CJRS grants claim declaration

CJRS grants claim declaration

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When claiming CJRS grants has the term " Your claim is in accordance with HMRC published Guidance" been in the declaration contiuously from April 2020?

Has the wording varied at all? Has it been integrated with any other term?

I know this sounds like a silly question but there is a genuine reason for asking it. 

All (sensible) comments much appreciated

Replies (5)

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By Duggimon
30th Aug 2021 09:21

I think it has, the confirmations from claims made in April 2020 state:


HMRC may refuse payment if your claim:
- is not made in accordance with HMRC’s published guidance
- contains or is based on inaccurate information
- is paid in error
- is fraudulent or abusive or not made for the purposes of the scheme.

indicating they have been using that wording since the beginning, though I don't know for sure it also appeared in the declaration.

Thanks (1)
By Hugo Fair
30th Aug 2021 12:25

I presume your reason for asking is due to one or more of the following:
* It's unlikely that such a reference (to HMRC guidance) is included in legislation
* Which set of guidance (given that title, date and location aren't specified)?
* Which version of the guidance (given that it changed frequently without notice)?

It would be interesting to know your actual reason (although I guess that's unlikely to help you).

Although a few people have maintained archives, for instance, of each version of the core pages of GOV.UK guidance ... I don't know of anyone who has done the same with the actual CJRS claim declaration - but maybe someone on here has?

Thanks (1)
Replying to Hugo Fair:
By hilllinda6
30th Aug 2021 13:29

To be honest the reason its very straight forward.

The Coronavirus Act 2020 Functions of Her Majesty’s Revenue and Customs (Coronavirus Job Retention Scheme) Direction s 7.2a give a calculation for non fixed pay employees that must be followed - that is the law.
I am "in discussion" with somebody who hasn't used that calculation (they included days before employment began and after furlough started) and therefore they underpaid the person. They say they do not need to follow the guidance as it is just guidance. We are talking about right at the beginning of the pandemic.

All I'm trying to ascertain is, will they have confirmed to HMRC when submitting the claim that they have followed HMRC guidance? and all I'm interpreting by that is HMRC guidance on the calculation.

It is solely "what have they had to confirm to HMRC to get the claim paid"?

I hope that makes sense and tells you what you want to know?


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Replying to hilllinda6:
By David Ex
30th Aug 2021 17:32

hilllinda6 wrote:

They say they do not need to follow the guidance as it is just guidance.

Interesting semantic discussion!

I’d interpret as being guiding the claimant how to follow the rules rather than suggesting how they might or might not wish to proceed! If it was the latter, there wouldn’t really be much point!

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Replying to hilllinda6:
By Hugo Fair
30th Aug 2021 21:03

OK, I see where you're coming from ... nothing to do with what the legislation says (or indeed whether the claim was calculated 'correctly) - simply what was in the declaration 'signed' by client?
Because, they didn't follow the guidance (presumably the stuff on GOV.UK at the time) and EITHER incorrectly declared that they had done so, OR have 'got away with it' (in their eyes) as the declaration contained nothing on that point.

Personally I think they're on a hiding to nothing if/when HMRC discover there's a discrepancy, since HMRC will apply their guidance 'rules' irrespective of what the declaration does or doesn't have to say on the matter.
However, as I said in my first response, I don't know of anyone who's maintained archives of the actual CJRS claim declaration ... so can't really help. Sorry!

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