From today there are 2 key changes to the furlough scheme:

1. Employers will not be able to claim the furlough grant in respect of any period the employee is serving a contractual or statutory notice period. This includes employees serving notice through retirement or resignation;
2. HMRC will also publish details of employers who make claims under the extended CJRS scheme as well as an indication of the value of the claim.

The Claim for wages through the CJRS Guide has now been updated confirming the precise details of what will be published and when.

The Guide also confirms (as we expected) that the purpose of publication is part of HMRC’s commitment to transparency and to deter fraudulent claims.

The following information will be published each month, after the deadline for making amendments to claims:

• Employer name
• Indication of the value of the claim within a banded range
• Company number for companies and Limited Liability Partnerships (LLPs)

The Banded Ranges that will be used to provide an indication of the value of the claim are as follows:

• £1 to £10,000
• £10,001 to £25,000
• £25,001 to £50,000
• £50,001 to 100,000
• £100,001 to £250,000
• £250,001 to £500,000
• £500,001 to £1,000,000
• £1,000,001 to – £2,500,000
• £2,500,001 to £5,000,000
• £5,000,001 to £10,000,000
• £10,000,001 to £25,000,000
• £25,000,001 to £50,000,000
• £50,000,001 to £100,000,000
• £100,000,001 and above