Coronavirus Job Retention Scheme (CJRS)

The Government have indicated that the online claim service will be launched on the Gov.uk site on 20th April.

HMRC have issued an important update about changes to the CJRS including changes regarding employee eligibility.

They state:

  • “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 us 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 us 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.”

The only way to make a claim is online – the claim 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.  You can make this claim yourself, but you will need a Government Gateway, ID and password to do so.  If you don’t already have this you can apply for one online by going to Gov.uk.

The minimum period that an employee can be furloughed is 3 weeks, so we would expect that your employee must have been furloughed for at least this length of time before a claim can be made.

You are able to access this support if you are a director of your own company, it is not just for other employees.  However anyone who has been furloughed must not have been working so as to create revenue for the business.  They can undertake necessary admin tasks though, such as making sure the VAT return is completed and submitted by normal deadlines.

If HFL Accountants Limited are your Agent for Payroll we will do this for you.  If we are not currently your Payroll Agent, but you would like us to be going forward, please contact us to arrange this and to enable us to register as your agent asap.  We cannot make this claim for you unless we are a fully registered agent.

What information is needed to make the claim?

  • The bank account number and sort code you’d like HMRC to use
  • The name and phone number of the person in your business for HMRC to call with any questions.
  • Your Self-Assessment UTR (Unique Tax Reference), Company UTR or CRN (Company Registration Number).
  • The name, employee number and National Insurance number for each of your furloughed employees.
  • The total amount being claimed for all employees and the total furlough period.
  • A Government Gateway ID and password
  • You must be 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’
  • 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; accepted file types are: .xls .xlsx .csv .ods.”

When will we Receive the Money?

HMRC have said that claims will be paid within 6 working days.  It is almost impossible to speak to anyone at HMRC at the moment, so if you find your have any problems please refer to us in the first instance if we are your agent or use the webchat service offered by HMRC.  HMRC will not deal with any queries from your employees.