30 October 2020
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Employers are warned that, if this is not actioned, a penalty may be imposed. By making a repayment of any overclaimed grants, any potential tax liability in respect of the overpayment of the Coronavirus Job Retention Scheme will be prevented. HMRC has advised that it will not be actively looking for innocent errors in their compliance approach.
As mentioned above, CJRS guidance has recently been updated to make it easier for employers to find the most relevant, up-to-date information.
If older guidance is still required, it can still be found within GOV.UK. On each guidance page, for example, 'check if you can claim for your employees' wages through the Coronavirus Job Retention Scheme' or 'check which employees you can put on furlough to use the Coronavirus Job Retention Scheme’, a link to previous guidance can be found in boxes at the top of these pages. Archived older guidance can also be accessed via this link. As ever, HMRC is asking employers to stay vigilant about scams, which may mimic government messages as a way of appearing authentic and unthreatening. Search 'scams' on GOV.UK for information on how to recognise genuine HMRC contact. Employers can also forward suspicious emails claiming to be from HMRC to phishing@hmrc.gov.uk and texts to 60599.
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Coronavirus Job Retention Scheme guidance update 26.08.2020 27 August 2020
HMRC has updated the ‘claim for wages through the Coronavirus Job Retention Scheme’ guidance page.
As widely documented, any employers wishing to make claims for more than 100 employees can use the template provided and upload this when they claim. The guidance has been updated to advise employers that, if the information within the template is not in the correct format, then it may be rejected. The file will be accepted as .xls, .xlsx, .csv or .ods.
In order to complete the template, the claimant must have the following information for each employee:
Full name
• • • • • •
National Insurance number Payroll number (optional)
Furlough start date Furlough end date Full amount claimed
For any flexibly furloughed employees, the following additional information is required:
• Number of usual hours the employee would ordinarily work in the claim period • The number of hours the employee has, or will, work in the claim period • Employers will need to keep a record of the number of furloughed hours their employee has been furloughed in the claim period Claimants must ensure that they: • Only provide the information as listed above – providing more or less information than required means that payment may be delayed and HMRC may require them to provide the information again • Submit one line per employee for the whole period • Do not break up the calculation into multiple periods within the claim • Do not split data by contract type, for example, those paid weekly and monthly should be claimed for together
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The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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