Coronavirus Job Retention Scheme submission deadlines 1 September 2020
The CIPP has received several reports of employers voicing their concern about a deadline that has been placed on Coronavirus Job Retention Scheme (CJRS) submissions relating to the claim period ending on 31 July 2020.
A number of businesses believed that there was a deadline of 31 August 2020 for submitting claims relating to the period ending 31 July 2020. We can, however, confirm that there are no established deadlines at this point in time, other than the historic deadline of 31 July 2020, which was for any claims for periods ending on or before 30 June 2020, when the scheme transitioned from fixed furlough to flexible furlough, and employers were given the opportunity to bring employees back on a part-time basis. There will undoubtedly be a deadline for submitting claims ending on 31 October 2020 - the point at which the scheme closes. There is no officially confirmed deadline for those claim periods at the time of writing. As soon as a date is confirmed, we will notify members via News Online.
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Guidance on Coronavirus Job Retention Scheme template updated 9 September 2020
HMRC has added to the guidance page that discusses how to ‘Claim for wages through the coronavirus job retention scheme’ to give further advice for those submitting claims for more than 100 furloughed staff, using the template provided. Any claimants who are using the template must ensure that they advise HMRC where employees have returned from statutory leave and have been placed on furlough. As a reminder, when using the template, claimants must also follow the following rules: • They must only provide relevant employee information – adding more, or not enough, detail could risk a delay in payment, and claimants may be asked to provide the information again • They must submit only one line per employee for the whole claim period • They must not break up the calculation into multiple periods within the claim • They must not split data by contract type, so, for example, employees paid on a weekly and those paid on a monthly basis should be claimed for together • They must upload their file in one of the following formats- .xls, .xlsx, .csv or .ods
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HMRC’s Chief Executive discusses the tax gap, EU transition and the Coronavirus Job Retention Scheme 9 September 2020 HMRC’s Chief Executive and First Permanent Secretary, Jim Harra, spoke at the Public Accounts Committee on a variety of topics, focusing on the tax gap, the EU transition and of course, the Coronavirus Job Retention Scheme (CJRS). He confirmed that the tax gap in the UK is at its lowest ever level and counts itself as one of the smallest in the world. The tax gap is the difference between the amount of tax that should have been paid, and the amount that has actually been paid, and for 2018-19, it has been confirmed that tax revenue was £627.9 billion – 95% of the tax due. There has been an increase of 3.6%, or £22.1 billion, from the amounts collected in tax year 2017-18.
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