HMRC has created a helpful factsheet, which gives details of all of the deadlines for each of the claim months, from November 2020 to March 2021, at which point the scheme is intended to close.
Additionally, there is a step by step guide for employers planning to make a claim under the CJRS, and this provides information on each stage of the process, as follows:
• How claimants check that they are eligible to claim • Deciding who will submit the claim, e.g. either the employer or an agent on their behalf • Gathering the information required to make a claim • Calculating the amount of the claim • Submitting the claim • What happens after a claim has been sent • Making additional claims
There is also a reminder that grants paid out under the CJRS are solely for the purpose of paying employees’ salaries. HMRC will publish the names of employers who use the scheme from December 2020 and will include an indication of the value of the claim within a banded range, along with the company number. The names will be published in February 2021, and then subsequently on a monthly basis.
CIPP comment
HMRC is constantly striving to improve the communications and information that it publishes on the topic of the CJRS. If you have any suggestions for improvement, or any feedback more broadly, please email Policy@cipp.org.uk.
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Latest Coronavirus Job Retention Scheme guidance update -10.12.2020 14 December 2020
HMRC has made some additional amendments to several of the pages that offer guidance on the Coronavirus Job Retention Scheme (CJRS).
The page which addresses which employees can be placed on furlough has been updated to reflect the fact that in scenarios where businesses employ staff who are clinically extremely vulnerable or are at the highest risk of severe illness from coronavirus, they do not need to be facing the prospect of a wider reduction in demand, or be closed, in order to be eligible to claim for those employees. The guidance that details how to claim for wages under the scheme now confirms that if a claimant has missed the claim deadline, they must contact HMRC to enquire about submitting a late claim. This should be done as soon as the claimant is ready to make a claim, but only once the relevant claim deadline has passed. The information surrounding if a business can claim for their employees’ wages through the CJRS clarifies that from February 2021, HMRC will publish information relating to employers claiming for periods commencing on or after 1 December 2020. Furloughed employees will also be able to access details of claims made in relation to them after 1 December 2020 via their Personal Tax Account, from February 2021.
Finally, the illustrative examples of how to calculate employee wages when claiming through the CJRS have been updated with minor corrections to examples 2.7 and 2.9, and a new link added in to example 2.10.
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HMRC Live Webinars 5 January 2021
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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