Coronavirus Job Retention Scheme (CJRS)

The Chartered Institute of Taxation (CIOT) has released information it received from HMRC on making claims under the Coronavirus Job Retention Scheme (CJRS) where employees do not have a National Insurance Number (NINO). According to HMRC, where an employee has a NINO, but the employer does not know it, they should make all reasonable efforts to establish it. Where an employee does not have a NINO, the employer can contact the coronavirus (COVID-19) helpline to process their claim over the phone, provided they have fewer than 100 furloughed employees. Employers with 100 or more furloughed employees must instead provide a payroll or employee reference number for any employee without a NINO in their file upload.