HELP - EXTENDED SCHEME DATE - PAYE NOTIFIED AFTER 19TH MARCH 2020

leonjames

Under the current circumstances we are all going through with Covid 19 i was let go from the firm of solcitors i worked for on the 8th  April 2020 as i could not be made Furloughed due to my start date being the 2nd March 2020. At that time the schemes cut off date was 28th February 2020.

Now with the recent news of the scheme being extended to 19th March 2020 hopefully i can now be included (i hope - fngers crossed).

After making contact with the third party payroll firm they have confimed my PAYE submission took place on the 25th March 2020 at the same time they deal with the whole firms monthly wages (employees are paid on 28th of each month - as this fell on the saturday payment was made on the 27th March 2020).

Is there anything i can do as this third party did not notify HMRC of my start date which was the 2nd March 2020! Under this sitution i find myself in am i able to contest??

Many thanks for your time.

Kind Regards 

Leon James

Jeremy535897

The third party was under no obligation to notify HMRC that you became an employee until the first date you were paid, so unfortunately there is nothing you can do.

leonjames

Thank you for your comment Jeremy. As it was only 6 days after the 19th March 2020 cut-off do you think i will be able to contest this with HMRC. I had been working with the firm since the beginning of March 2020.

Jeremy535897

I am afraid not. The Treasury Directive on CJRS says:
"The costs of employment in respect of which an employer may make a claim for payment under CJRS are costs which- (a) relate to an employee- (i) to whom the employer made a payment of earnings in the tax year 2019-20 which is shown in a return under Schedule A1 to the PAYE Regulations that is made on or before a day that is a relevant CJRS day, (ii) in relation to whom the employer has not reported a date of cessation of employment on or before that date, and (iii) who is a furloughed employee (see paragraph 6), and (b) meet the relevant conditions in paragraphs 7.1 to 7.15 in relation to the furloughed employee."
"For the purposes of CJRS- (a) a day is a relevant CJRS day if that day is- (i) 28 February 2020, or (ii) 19 March 2020."

The first return for you need not have been made until you were first paid. It might have been made earlier, but it would be most unlikely if it had been made by 19 March 2020. Your only hope is that they change the rules. I doubt they will, but my predictions have been wrong before.