TC09642 - [2025] UKFTT 01116 (TC)

Fecha: 30-Abr-2025

CJRS claims

CJRS claims

67.

HMRC accept that CSEL was an eligible employer which had a PAYE scheme registered by 19 March 2020 in accordance with the CJRS Direction. They accept that CSEL was therefore entitled to make CJRS claims.

68.

HMRC also accept that the five relevant employees were furloughed employees.

69.

HMRC argue that CSEL claimed more than its qualifying costs within the CJRS Direction. This is on the basis that:

(1)

These five employees were not fixed rate employees because the RTI submissions made in respect of them over the previous periods show that they were paid variable amounts;

(2)

The amount that should have been claimed as their reference salary was that in accordance with paragraph 7.2 of the CJRS Direction, being either the average monthly amount paid in the tax year 2019-20 or the amount paid in the corresponding month;

(3)

HMRC’s calculations are made on that basis, whereas the claims were made on the basis of the amount paid to the five employees in the period ended 31 March 2020. Since the reference date is 19 March 2020, this is not the correct period.