We have received information from HMRC about how employers should claim through the Coronavirus Job Retention Scheme. This includes details about what you will need to have ready when the system goes live, and how and when you can access this system.
There have also been some important changes which relate to employee eligibility for the Coronavirus Job Retention Scheme which we have detailed below for you.
- 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 an RTI submission notifying HMRC of payment of that employee on or before 19 March 2020.
- 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.
More information on this can be found on GOV.UK.
Information about making a claim
The online claims service will be going live on 20th April 2020, there will be no access to the scheme before this date.
When the claim service is launched you will only be able to claim online. HMRC has stated that the system will be easy to use and that any support you will need will be easily found on GOV.UK including help with calculating the amount you can claim.
Even if you usually use an agent you can make this claim yourself.
Any claims that have been made will be paid within 6 working days. HMRC have asked that no contact is made with them unless it is absolutely necessary because of the workload they are currently processing. If you do need answers to any queries, they ask that you contact your agent, your representative or use the HMRC webchat service.
- Employers will be expected to answer employee queries as HMRC will not be able to answer any employee queries directly.
Information you will need before you make a claim
To make a claim, you will need to provide HMRC with the following information and it must be in place before 20th April 2020:
- You will need a Government Gateway (GG) ID and password – if you don't already have a GG account, you can apply for one online, or go to GOV.UK and search for 'HMRC services: sign in or register'
- You will need to be enrolled for PAYE online – if you aren't registered yet, you can do so now, or by going to GOV.UK and searching for 'PAYE Online for employers'
- You will also need the following information for each furloughed employee you will be claiming for:
- National Insurance number.
- Claim period and claim amount.
- PAYE/employee number (optional).
- 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.
Information if you have an agent managing your claim
- Agents authorised to act for you on PAYE matters can claim on your behalf using their ID and password.
- You will need to tell your agent which UK bank account you want the grant to be paid into, to ensure funds are paid as quickly as possible to you.
We advise you to retain all records and calculations in respect of your claims.
GOV.UK are regularly updating their guidance so it is important to review this information frequently.