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Some CJRS claim information to be made public from December

25 November: HMRC will publish the names, an indication of the value of claims and, for companies and LLPs, the Company Registration Numbers of employers who make claims under the furlough scheme for periods from December onwards.

HMRC will give further information about how this data will be published from late November. ICAEW’s Tax Faculty believes this guidance is likely to be published on GOV.UK.

For claim periods from December, employees will also be able to check if their employer has made a claim under the Coronavirus Job Retention Scheme (CJRS) on their behalf through their online Personal Tax Account.

HMRC has confirmed that it will not publish details of employers claiming through the scheme if the employer can  provide evidence that publication would result in a serious risk of violence or intimidation to certain individuals, or any individual living with them.

Those individuals include:

  • Employers that are individuals - a relevant individual can be the employer themselves, or any employee of the employer.
  • Employers that are companies - a relevant individual can be a director, officer or employee of that company.
  • Employers that are partnerships - a relevant individual can be a partner, officer or employee of that partnership.
  • Employers that are limited liability partnerships - a relevant individual can be a member or employee of that limited liability partnership.
  • Trustees of a trust - a relevant individual can be a settlor, trustee or beneficiary of the trust.

The evidence could include:

  • a police incident number following a threat or attack;
  • documentary evidence of a threat or attack, such as photos or recordings; or
  • evidence of possible disruption or targeting.

The Tax Faculty confirms that further details on how to request HMRC does not publish details will be available soon, providing employers enough time to do this before the first publication date.