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Eligibility on first introduction of the scheme

This content covers guidance relating to the coronavirus (COVID-19) pandemic.

Eligible employees for whom claims could be made were identified by reference to the RTI submissions made for payments made to employees on or before 19 March 2020. A table illustrates various dates at which the employee was employed, the date the RTI submission was made and then stating whether the employee will be eligible. The HMRC guidance on eligible employees was moved to a new guide on 14 May 2020.

The 2022 First-tier tax tribunal case of Carlick¹ emphasised the cliff-edge nature of the CJRS employer claim entitlement. The employer had taken on employees in February 2020 and had owed them wages for that month. However, due to payroll timing differences, the employer had not actually made an RTI submission until after 19 March 2020, but made a CJRS grant claim nonetheless. Whilst expressing sympathy with the employer, the FTT noted the law was drafted clearly and felt it had no authority to exercise discretion, therefore