It is uncertain what, if any, evidence HMRC might require to confirm this eligibility. Employers are not required to provide any evidence at the time of uploading their claim. In evidence given to the Treasury Committee on the CJRS on 8 April, Jim Harra, First Permanent Secretary and Chief Executive of HMRC stated that claims identified as 'high risk' would be checked before payment, but that otherwise HMRC was relying on individuals contacting it if they are aware of employers abusing the scheme. HMRC does expressly retain the right to retrospectively audit all aspects of any claim with scope to claw back fraudulent or erroneous claims.
Recent iterations of the Guidance emphasise that HMRC will check claims made through the CJRS and that payments may be withheld or need to be repaid in full to HMRC if the claim is based on dishonest or inaccurate information or found to be fraudulent. The Guidance stresses that dishonest or deliberately fraudulent claims "put our essential public services and the protection of livelihoods at risk during these challenging times". It also notes that an online portal has been created for employees and the public to report suspected fraud. Similar additions have been made to
Employee Guidance, which states that the CJRS is part of a collective effort to protect people's jobs and urges employees to report abuses (such as the employer not paying the grant received to the employees, asking employees to work whilst on furlough, or making a backdated claim to include periods when an employee was working).
It is worth noting that an employer submitting a claim online is required to confirm that the claim is "for costs of employing furloughed employees arising from the health, social and economic emergency resulting from coronavirus" and "in accordance with the HMRC's published guidance".
Employers will need to bear in mind reputational issues when determining whether it is appropriate to access the CJRS.
