TC09552 - [2025] UKFTT 00704 (TC)

Amy commenced work with the appellant on 9 March 2020. On Friday 14 and Saturday 29 February 2020 she had visited the appellant to meet the educational lead at the time and she completed three interviews on the latter date for a livestock role. She described those two days as trial days.

Both she and Mr Chapman were concerned as to whether or not she would qualify for furlough. They telephoned her former employer at some stage in March 2020 and asked if he would be prepared to furlough her if that was the right thing to do. He assented. They state that they subsequently telephoned HMRC and were told that it would be “OK” for the appellant to furlough Amy because only the appellant could do so; it was not possible for the former employer to do so. They do not know to whom they spoke or when but they are sure that they told HMRC that Amy only started working for the appellant in March 2022. HMRC have been unable to trace any record of that call but there were other calls on 18 March 2020. In evidence Mr Chapman conceded that the call would not have been before that date. Although in correspondence he had argued that JC had called HMRC, he also conceded that he did not know if they had spoken to HMRC about Amy.

The first RTI FPS for Amy was filed on 27 March 2020, recorded that her start date was 9 March 2020, her taxable pay was £1,830.77 and she had been paid on 31 March 2020.

Her PAYE records disclose that her previous employment which had commenced on 8 May 2018 had ceased on 5 March 2020.