The resounding message is still that HMRC is extremely busy, due to the number of calls it is receiving, and that contacting HMRC unnecessarily puts a strain on essential public services during challenging times. However, there is still information provided about how to make a complaint for anyone who feels they need to do so. Complaints can be submitted either online, by phone or by post. HMRC has confirmed that it will not treat anyone that has made a complaint any differently as a result, and that it will deal with complaints confidentially, and in a fair manner. HMRC will also keep anyone who has made a complaint up to date with its progress. In addition to this, HMRC has moved guidance for claimants on the steps to take where they have either overclaimed or underclaimed the grant onto its own page – ‘If you’ve claimed too much or not enough from the Coronavirus Job Retention Scheme.’
The guidance remains the same, so:
• Claims can be deleted within the online service as long as this is done within 72 hours of the submission of that claim • If claimants have received too much money, they must pay this back to HMRC either by informing HMRC as part of their next online claim or by contacting HMRC to pay the money back directly (this should only be done where there is no intention to submit any further claims) • HMRC must be notified about grant overclaims by claimants, where they have not been repaid, by the latest of 90 days after the date they received the grant they were not entitled to, 90 days after the date they received the grant they were no longer entitled to because their circumstances changed or 20 October 2020. If the deadlines are not observed, then claimants may face a penalty • For underclaims, claimants must contact HMRC to amend their claim, and HMRC may need to perform additional checks before paying the additional sums
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The deadline for submitting claims under the CJRS relating to periods ending on or before 30 June 2020 has arrived 31 July 2020 The deadline for submitting claims relating to the Coronavirus Job Retention Scheme (CJRS) for periods ending on, or prior to, 30 June 2020, is 31 July 2020, so any businesses wishing to submit backdated claims will need to ensure that they do so within the required timeframe. The reason behind this is because the scheme changed significantly from 1 July 2020 onwards, when employers were able to bring employees back to work on a part-time basis, and to operate ‘flexible furloughing’, if they wished. The employer would pay the employee for any hours worked, plus associated employer National Insurance (NI) and pension contributions, but, for July, the government would continue to pay 80% of wages, up to a cap of £2,500 per month, for any ordinary hours not worked, plus the associated employer NI and pension contributions. If there are any additional employees who need to be added to previous claims, who were missed due to errors, then this also needs to be actioned before 31 July 2020. This is because after 31 July 2020, businesses won’t be able to add any new employees for periods ending on or before 30 June, and only employees who have previously been furloughed for a minimum of three weeks during March, April, May or June 2020 can be furloughed from 1 July 2020 onwards. There are certain exceptions to this, including those employees who are returning from a period of statutory parental leave, and military reservists.
HMRC is offering a variety of webinars to help claimants to understand the scheme and how it is changing, so anyone grappling with the amendments should attend.
Claims under the CJRS can be made here.
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The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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