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Coronavirus Job Retention Scheme

Question for Treasury

UIN 58044, tabled on 10 June 2020

To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of enabling people who are paid annually but whose Real Time Information was submitted after 19 March 2020 for the 2019-20 tax year to access the Coronavirus Job Retention Scheme.

Answered on

15 June 2020

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 including 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 were not notified to HMRC on or before 19 March. The 19 March date allows as many people as possible to be included by going right up to the day before the announcement and mitigates the risk of fraud that existed as soon as the scheme became public.

Answered by

Named day
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