HMRC has updated a variety of guidance pages on the topic of the extended Coronavirus Job Retention Scheme (CJRS).
Anyone intending to make a claim under the extension to the scheme should familiarise themselves with the range of guidance pages:
Pay Coronavirus Job Retention Scheme grants back Check if you can claim for your employees’ wages through the Coronavirus Job Retention Scheme Other types of employees you can claim for Steps to take before calculating your claim using the Coronavirus Job Retention Scheme Reporting employees’ wages to HMRC when you’ve claimed through the Coronavirus Job Retention Scheme Calculate how much you can claim using the Coronavirus Job Retention Scheme Find examples to help you calculate your employees’ wages Claim for wages through the Coronavirus Job Retention Scheme Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme Check if your employer can use the Coronavirus Job Retention Scheme Some of the main points for consideration relate to the fact that claims for periods beginning on or after 1 November 2020 will need to be submitted by the 14 th day of the following month. Additionally, different calculations will need to be applied where new employees have been hired between the dates of 20 March 2020 and 30 October 2020.
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Claim portal for the extension to the CJRS now open 12 November 2020
As of 8:00 on Wednesday 11 November 2020, the online portal for making claims under the extended version of the Coronavirus Job Retention Scheme (CJRS) was made available, for any individuals wishing to make claims relating to periods beginning on, or after, 1 November 2020. The claims process remains largely unchanged from that observed under the initial version of the CJRS, although it is now mandatory for claims to be submitted by the 14 th day of the month following the period that the claim relates to (where the 14 th day falls on a non-working date, the deadline is shifted to the next available working date).
In order to make claims, employers must ensure:
They are registered for PAYE online
•
• They have a UK, Channel Island or Isle of Man bank account number and sort code – only bank account details where BACS payments can be accepted should be submitted
They must also provide:
The billing address on their bank statement
•
• Their employer PAYE scheme reference number • The amount of employees being furloughed • The National Insurance (NI) number of each employee being claimed for • Each furloughed employee’s payroll or employee number • The start and end date of the claim • The full amounts that are being claimed, including employee wages, employer NI contributions and employer minimum pension contributions • A phone number and contact name
Additionally, they must provide either:
• The name or the employer’s name, if claiming as an agent • Their Corporation Tax unique taxpayer reference • Their Self-Assessment unique taxpayer reference • The company registration number
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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