Job Retention Scheme (JRS): when ‘nudge’ turns to shove

Job Retention Scheme (JRS): when ‘nudge’ turns to shove

HMRC is asking large businesses to review their JRS claims– what do you need to do?


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What you need to know

In a significant development in their ‘nudge’ campaign on employer compliance, HMRC will write to all large businesses who participated in the JRS asking them to review their claims.

Letters started to be issued during the week beginning 14 September, with recipients being asked to review their claims and correct or disclose any errors.

This follows HMRC’s specific targeting of around 30,000 other JRS claimants, prompting them to review their claims where discrepancies with Real Time Information records, or other information received by HMRC, indicate potential issues requiring them to reply within a short timeframe.

HMRC is also expected to launch an online service for employers to disclose historical errors that cannot be corrected by being offset against subsequent JRS claims. 

What should employers do?

Detailed practical guidance on preparing for a review is set out in our JRS audit roadmap, which can be downloaded here.

In summary, large businesses should move quickly to confirm whether:

  • All key judgements made in relation to claims are documented and supported by HMRC’s guidance;
  • The source data was robust; and
  • Calculations that support the submitted claims are accurate.

Where anomalies are identified in historical claims, these should be investigated thoroughly before responding to HMRC’s letter.

How KPMG can help

We have significant experience supporting employers with complex JRS issues, and deep insight into the rules through ongoing engagement with HMRC.

Our sophisticated JRS calculator allows employers to review claims and identify potential issues, as well as give the assurance of a third-party review supported by a comprehensive and robust audit output.

If you want to discuss how our technology could help you review your compliance position, or how we can support you in responding to HMRC’s compliance campaign more generally, contact Eloise Knapton, Caroline Laffey, Donna Sharp, or your usual KPMG contact.

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