HMRC have released further details on the Coronavirus Job Retention Scheme. There has been an an important change to the scheme relating to employee eligibility:
- you can 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
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 – 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 – the service should be simple to use and any support you need available on GOV.UK; this will include help with calculating the amount you can claim.
You can make the claim yourself even if you usually use an agent.
Claims will be paid within 6 working days; you should not contact HMRC unless it is absolutely necessary – any queries should be directed to your agent, representative or the HMRC webchat service.
HMRC cannot answer any queries from employees – they will need to raise these with you, as their employer, directly.
Information you will need before you make a claim
HMRC have advised that you will need to have the following 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 and searching for '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 and searching for 'PAYE Online for employers.
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; we will accept the following file types: .xls .xlsx .csv .ods.
If you want an agent to act for you
Agents authorised to act for you on PAYE matters can make the 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, in order to ensure funds are paid as quickly as possible to you.
You should retain all records and calculations in respect of your claims.
Guidance on GOV.UK is being regularly updated so please review it frequently.