CIPP Payroll: need to know 2020-21

if childcare stops, or if costs for childcare decrease or end. This can be done by contacting the tax credits helpline on 0345 300 3900.

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Claims portal for the Eat Out to Help Out scheme to open on Friday 7 August 7 August 2020

Any restaurants or establishments participating in the Eat Out to Help Out scheme will be able to submit claims through the new claims portal, which will go live on Gov.UK on Friday 7 August 2020.

The Eat Out to Help Out scheme means that, from Monday 3 August 2020, any registered restaurants or other eligible establishments can offer customers a 50% discount on any food and non-alcoholic drinks they purchase. This is up to a maximum of £10 per diner, and is applicable all day for every Monday, Tuesday and Wednesday that falls in the month of August. Businesses are able to make claims seven days from the date of their original registration, and subject to HMRC checks that the claim is correct, payment will be made for the claim amount within five working days of its submission. The claims service will be available from 7 August 2020 to 30 September 2020.

For every day a business has utilised the scheme, it will require:

• Total number of diners who have used the scheme, including children • The total amount of discount given • The period the claim is being made for. This can be: - 3 to 5 August - 10 to 12 August - 17 to 19 August - 24 to 26 August - 31 August

If claims are being made for more than one establishment, businesses will require:

Records for each establishment

• Overall total value of the claim for all establishments

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HMRC webinars and YouTube guidance on the Eat Out to Help Out scheme 10 August 2020

In addition to the live webinars and YouTube video provided on the Eat Out to Help Out scheme, HMRC has published an additional YouTube video which addresses how to make a claim through the scheme.

The new video explains how to participate in the Eat Out to Help Out scheme, and covers:

A general overview of the scheme

How to make a claim

Record keeping requirements

The online claim service was launched on 7 August 2020, and will close on 30 September 2020.

The Chartered Institute of Payroll Professionals

Payroll: need to know

cipp.org.uk

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