COVID-19 Update – 9 December – Delays to CJRS claims

HMRC will not be suspending activation codes for PAYE services in the latest phase of the CJRS but has confirmed that reasonable excuse provisions may apply if a claim is delayed pending receipt of a code.

Previously HMRC suspended the need for an activation code when enrolling for PAYE services, to facilitate employers who need to enrol to make the first claim for a Coronavirus Job Retention Scheme (CJRS) grant or to appoint an agent to do so on their behalf, but this will not be the case this time. However, where an employer or their agent misses a claim deadline, as a result of waiting for an activation code, HMRC would deal with the failure under reasonable excuse provisions.