Extension to Coronavirus Job Retention Scheme eligibility (CJRS)
Extension to Coronavirus Job Retention Scheme eligibility (CJRS) and an update on how to claim
The eligibility cut-off date for the CJRS has been extended from 28 February to 19 March 2020. For employees to be eligible you must have made a submission notifying HMRC of payment of that employee on or before 19 March 2020.
This also means that employees that were employed as of 28 February 2020 and on payroll and were made redundant or stopped working for you after that, and prior to 19 March 2020, can also qualify for the scheme if you re-employ them and put them on furlough.
How to claim
The online claim service will be launched on GOV.UK on 20 April 2020.
The only way to make a claim is online – the service should be simple to use and there will be support available at GOV.UK; this will include help with calculating the amount you can claim. UKFT members can also get help and advice from UKFT.
Claims will be paid within 6 working days.
HMRC cannot answer any queries from employees – they will need to raise these with you.
Information you will need before you make a claim
In order to claim you will need to have the following before 20 April 2020:
- A Government Gateway ID and password – if you don’t already have a one click here
- Be enrolled for PAYE online – if you aren’t registered yet click here. Importantly HMRC has removed the requirement for the PAYE Online account to be verified via a posted activation code which should significantly minimise any delays.
- The bank account number and sort code for HMRC to use when they pay your claim
- The name and phone number of the person in your business for HMRC to call with any questions
- Your Self-Assessment UTR (Unique Tax Reference), Company UTR or CRN (Company Registration Number)
- The following information for each furloughed employee you will be claiming for:
- National Insurance number
- Claim period and claim amount
- PAYE/employee number (optional)
- The total amount being claimed for all employees and the total furlough period.
If you have fewer than 100 furloughed staff – you will need to input information directly into the system for each employee.
If you have 100 or more furloughed staff – you will need to upload a file with information for each employee; HMRC will accept the following file types: .xls .xlsx .csv .ods.
If you want an agent to act for you
Agents authorised to act for you on PAYE matters can make the claim on your behalf using their ID and password. You will need to tell your agent which UK bank account you want the grant to be paid into.
You should retain all records and calculations in respect of your claims.
For more details on the Coronavirus Job Retention Scheme and furlough process, click here.
UKFT is in constant dialogue with the government and is outlining the latest support available for businesses on our website. We will update the details as and when the situation changes.