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<p>For an employee to be eligible for the CJRS they must have been notified to HMRC
on a real-time information (RTI) submission on or before 19 March. Those paid annually
are eligible to claim, as long as they meet the relevant conditions. These conditions
include being notified to HMRC on an RTI submission on or before 19 March 2020, which
relates to a payment of earnings in the 2019/2020 tax year. Anyone paid annually and
notified on an RTI submission after that date will not be eligible for the scheme,
which puts them in the same position as those who are paid more frequently and weren’t
notified to HMRC on or before 19 March. The 19 March cut-off date allows as many people
as possible to be included, by going right up to the day before the announcement and
balances the risk of fraud that existed as soon as the scheme became public.</p><p>
</p><p> </p>
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