Requests can be made on relatively short notice (most likely two weeks) so we recommend that employers have the information readily available and are able to provide it to HMRC in a timely manner. The information requested by HMRC is intended to ensure compliance with the scheme - that organisations are meeting the conditions and claiming the correct amounts.
HMRC is likely to require employers to provide information such as:
Once the information above has been provided, HMRC may then telephone the employer to seek further clarification. Whilst we have not heard of this happening yet, HMRC may also request to see evidence of reserves or information to prove that the furlough payments are necessary for the survival of the business.
It is worth mentioning that we understand only a very low number of employers may be contacted by HMRC. However, it would be a sensible step to consider now whether you would be easily able to gather the information set out above should it be requested and to ensure that all furlough payments claimed can be justified in accordance with the terms of the scheme in force at the time.