A brief thread of key points from today's @CommonsTreasury evidence session with @JimHarraHMRC & Cerys McDonald of @HMRCgovuk, mostly around the Job Retention Scheme #CJRS but a few on #SEISS & other matters #coronavirus 1/20

During furlough employees can undertake training (provided it does not produce a product for their employer to sell), work for other companies or volunteer, eg for the NHS. @HMRCgovuk #CJRS #coronavirus 2/20

HMRC have introduced an online ‘hotline’ to allow employees to report abuses of the Job Retention Scheme, such as employees being asked to work during furlough. @HMRCgovuk #CJRS #coronavirus 3/20

No movement on the criterion that employees are eligible for #CJRS only if they were on payroll by 28 Feb (so HMRC can use existing payroll systems and employee details). But employers can take back recently departed staff and then place them on furlough.
@HMRCgovuk 4/20

Partial furlough (ie moving people to part-time work) is not under consideration. But the scheme does allow employers to rotate their furloughed staff, provided that individual workers are furloughed for the minimum three-week period. @HMRCgovuk #CJRS #coronavirus 5/20

HMRC expect #CJRS to be operational on 20 April to enable employers with payroll obligations at the end of the month to be able to access payments. NB. This is a new annoucement. @HMRCgovuk #CJRS #coronavirus 6/20

HMRC will provide extra support for around 600 businesses without access to online facilities and for employers using bureaus to provide their PAYE processes. @HMRCgovuk #CJRS #coronavirus 7/20

HMRC see biggest challenge with #CJRS as getting maximum number of employers able to use it on a self-service basis, without the need to contact HMRC for help. 5,500 people will be available to deal with enquiries when the scheme becomes operational @HMRCgovuk #coronavirus 8/20

HMRC is working with CIOT and @ICAEW_Tax to ensure their members are updated and able to provide support to their clients. @HMRCgovuk #CJRS #coronavirus 9/20

Practical operational guidance will be published this week setting out how employers can get ready to access the scheme when it goes live. This will include instructions on how they can compile their claims in advance. @HMRCgovuk #CJRS #coronavirus 10/20

Employers will be able to make claims 14 days in advance of running their payroll and payments should follow 4-6 days after a claim has been submitted. It has been designed to accommodate different pay periods (i.e. weekly or monthly).
@HMRCgovuk #CJRS #coronavirus 11/20

3.8 million self-employed workers qualify for #coronavirus Self-employment Income Support Scheme ( #SEISS). By mid-May HMRC will have identified and contacted people who could receive the grant, but money is unlikely to get to them before June @HMRCgovuk 12/20

The cliff-edge £50,000 profits eligibility cut-off stays – it would take years to develop a system that looks at household rather than individual income, say @HMRCgovuk #SEISS #coronavirus 13/20

Why are dividends generated through self-employment and taken through a business excluded? HMRC say there is no way they can know if dividends are used in lieu of wages or by way of investment. @HMRCgovuk #SEISS #coronavirus 14/20

On tax deferment, the VAT deferral is worth £30 billion to businesses and the self-assessment deferral is worth £13 billion to income tax payers, HMRC told the committee. @HMRCgovuk #SEISS #coronavirus 15/20

There will be no late payment penalties or interest for people who defer the payment of tax (a statutory instrument will be needed, though). However, HMRC cannot promise tax payment reminders will not go out because it is done automatically. @HMRCgovuk #coronavirus 16/20

Now onto general points. Jim Harra said his three priority aims are to keep HMRC staff safe, stand up the support schemes as fast as possible and keep regular services going, especially to help people with debt. @HMRCgovuk #coronavirus 17/20

HMRC has a low level of absenteeism, resulting from maximising the chance for people to work from home, and deep cleans of HMRC offices; 80 per cent of HMRC staff are currently working from home @HMRCgovuk #coronavirus 18/20

On Monday, HMRC received 97,000 phone calls and 21,500 web chats; people are being encouraged to use web chats where they can. @HMRCgovuk #coronavirus 19/20

And finally, @HMRCgovuk are not setting aside any work, but inevitably some tax reforms and administrative reform will happen later than planned. For more see our blog ( https://www.tax.org.uk/media-centre/blog/media-and-politics/mps-question-hmrc-scope-job-retention-scheme) , or watch the whole session - https://www.parliamentlive.tv/Event/Index/041436b2-2558-4b82-80a7-9fbd7d24c533 #coronavirus 20/20