Claiming under the Coronavirus Job Retention Scheme

HM Revenue and Customs (HMRC) has confirmed that an online service has been developed to allow businesses to make claims relating to the Coronavirus Job Retention Scheme (CJRS). This is due to be launched on 20th April 2020.

The Government also announced on 15th April 2020 that thousands more employees will able to receive support through the CJRS after the eligibility date was extended to 19th March 2020.

Businesses will be contacted with advice on what they need to do by HMRC, but in the meantime there are some things employers can do now, such as preparing the information you need.

To claim, you will need:

• your employer PAYE reference number
• the number of employees being furloughed
• National Insurance numbers for the employees you want to furlough
• names of the employees you want to furlough
• payroll/works number for the employees you want to furlough
• your Self-Assessment Unique Taxpayer Reference or Corporation Tax Unique Taxpayer Reference or Company Registration Number
• the claim period (start and end date)
• amount claimed (per the minimum length of furloughing of 3 consecutive weeks)
• your bank account number and sort code
• your contact name
• your phone number

Most importantly, you will need to calculate the amount you are claiming based on the rules HMRC has announced and ensure all employees you are claiming for meet their eligibility criteria. They will retain the right to retrospectively audit all aspects of your claim.

If you use an agent such as an accountant who is authorised to act for you for PAYE purposes, they will be able to make a claim on your behalf.

Any employees you furlough must be for a minimum period of three consecutive weeks up to the current deadline of 30th June, although this deadline may be extended. When they return to work, they must be taken off furlough. Employees can be furloughed multiple times, but each separate instance must be for a minimum period of three consecutive weeks.

Claims can be backdated until the 1st March where employees have already been furloughed. After you have claimed, HMRC will check your claim and, if you’re eligible, pay it to you by BACS to a UK bank account.

One final point, when the Government does decide to end the scheme, you are going to have to decide as to whether employees can return to their duties. If not, it may be necessary to consider whether or not to make them redundant.

We can help you understand how the scheme may apply for you, calculate what you are able to claim, prepare the information required and submit your claim on your behalf. So call us today to arrange a telephone or video consultation on 01223 414033

For our latest COVID-19 news and guidance for your business, visit our dedicated Coronavirus Hub.
We will be updating it regularly as we continue to monitor and digest all the latest information

Date published 17 Apr 2020 | Last updated 22 Sep 2020

This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.