Key Facts
- •Digital Buying Partners Limited (DBP) appealed an income tax assessment of £11,208.05 under the Coronavirus Job Retention Scheme (CJRS).
- •The assessment was for CJRS payments received for two employees not included in Real Time Information (RTI) returns before March 19, 2020.
- •DBP argued a reasonable excuse for the late RTI inclusion due to uncertainty about Tier 2 migrant worker eligibility and Mr. Verma's illness.
- •HMRC argued that the late RTI submission made the claims ineligible, regardless of excuse.
Legal Principles
CJRS payments are only for employees included in an RTI return by the relevant CJRS day (February 28 or March 19, 2020).
Coronavirus Act 2020, First CJRS Direction, Paragraph 5(a)(i) and Paragraph 13.1 of the schedule
The Tribunal has no jurisdiction to consider arguments that claims were made in the spirit of the legislation or to discharge assessments due to unfairness.
Carlick Contract Furniture Limited v Revenue and Customs [2022] UKFTT 220 (TC)
The Tribunal's jurisdiction to consider 'reasonable excuse' is limited to instances expressly provided for by statute.
Various Case Law
Paragraph 33 of the schedule to the Fifth Direction, allowing for reasonable excuse for late claims, does not apply to the relevant CJRS day.
Fifth CJRS Direction, Paragraph 33
Assessments under Schedule 16 Finance Act 2020 can be made if a recipient is not entitled to a coronavirus support payment.
Finance Act 2020, Paragraphs 8 and 9
Outcomes
Appeal dismissed.
The employees were ineligible for CJRS payments because they weren't included in an RTI return by March 19, 2020. The Tribunal found no basis to consider a reasonable excuse for this omission.