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<p>For all eligibility decisions under CJRS, the Government must balance the need
to support as many jobs as possible with the need to protect the scheme from fraud.</p><p>
</p><p>Under the CJRS extension, an employer can claim for employees who were employed
and on their PAYE payroll on 30 October 2020. The employer must have made a PAYE Real
Time Information (RTI) submission to HMRC between 20 March 2020 and 30 October 2020,
notifying a payment of earnings for that employee. The use of RTI allows HMRC to verify
claims in the most efficient and timely way, ensuring payments can be made quickly
while reducing the risk of fraud. Without the use of RTI returns it would be difficult
to verify claims without significant additional checks, which would delay payment
for genuine claims.</p><p> </p><p>The 30 October 2020 cut-off date allowed as many
people as possible to be included by going right up to the day before the announcement,
while balancing the risk of fraud that existed as soon as the scheme became public.
Extending the cut-off date further would have significantly increased the risk of
abuse because claims could not be confidently verified against the risk of fraud by
using the data after this point.</p>
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