In our briefing note yesterday, we highlighted the recent important changes Government has made to the Coronavirus Job Retention Scheme (JRS) relating to employee eligibility, summarised as follows:
1. You can now claim for employees that were employed as of 19 March 2020 and were on your PAYE payroll on or before that date; this means that you will have made a PAYE Real Time Information (RTI) submission notifying HMRC of payment of that employee on or before 19 March 2020
2. Employees that were employed as of 28 February 2020 and on payroll (i.e. notified to HMRC on an RTI submission on or before 28 February) and were made redundant or stopped working for you after that, and prior to 19 March 2020, can also qualify for the scheme if you re-employ them and put them on furlough.
HMRC has now issued guidance on how and when to access the system, including some additional information about what you will need to have ready before the system goes live:
How to claim
As you prepare to make a claim, please note:
- The online claim service will be launched on gov.uk on 20 April 2020 – HMRC asks that you please do not try to access it before this date as it won’t be available
- The only way to make a claim is online – HMRC assures us that the service should be simple to use and any support you need will be available on gov.uk. This will include help with calculating the amount you can claim
- Should you wish to do so, you can make the claim yourself, even if you usually use an accountant or other representative to contact HMRC on your behalf
- Claims will be paid within 6 working days – HMRC asks that you do not contact them unless it is absolutely necessary. Any queries should be directed to your accountant or representative
Information you will need before you make a claim
You will need to have the following information to hand, before 20 April 2020:
- A Government Gateway (GG) ID and password – if you don’t already have a GG account, you can apply for one online, or by going to gov.uk: HMRC services: sign in or register
- Be enrolled for PAYE online – if you aren’t registered yet, you can do so now, or by going to gov.uk: PAYE Online for employers
- You will need your employer PAYE reference number
- The following information for each furloughed employee you will be claiming for:
National Insurance number
Claim period and claim amount
PAYE/employee number (optional)
The claim period (start and end date)
Amount claimed (per the minimum length of furloughing of 3 consecutive weeks)
- If you have fewer than 100 furloughed staff – you will need to input information directly into the system for each employee
- If you have 100 or more furloughed staff – you will need to upload a file with information for each employee. HMRC will accept the following file types: .xls .xlsx .csv .ods.
- Your Self Assessment Unique Taxpayer Reference or Corporation Tax Unique Taxpayer Reference or Company Registration Number
HMRC will not provide your employees with details of claims you make on their behalf. Please therefore keep your employees informed, answering any questions that they might have. HMRC asks that your employees do not contact them, but rather raise any questions with you, their employer, directly.
You should retain all records and calculations in respect of your claims.
Beavis Morgan group – Acting in your behalf
If a Beavis Morgan group company is authorised to act for you on PAYE matters, we can make the claim on your behalf. You will need to discuss this with your usual Beavis Morgan group client partner directly.
We will require authorisation to act on your behalf, at the same time providing all necessary details and letting us know which UK bank account you would like the grant to be paid into, in order to ensure funds are paid as quickly as possible to you.
This is an unprecedented time for businesses and individuals. If you have any concerns about your business or your obligations and responsibilities as an employer, we are available to assist. Please contact your usual Beavis Morgan group client partner.
If you are not yet a client of the Beavis Morgan group, but require advice and assistance as an individual or a business, please email firstname.lastname@example.org.
For further information about the JRS and other measures announced by the Chancellor to protect individuals and businesses, visit: COVID-19: Support for UK businesses