Update: Coronavirus Job Retention Scheme

HMRC have announced an intended launch date for the Job Retention Scheme portal of 20 April 2020. So, now whilst a lot of employers will have undertaken the legal requirements of furloughing employees and negotiating salary deductions where necessary to help support their business during the lock down, now is the time to get prepared to make the claim.

What information is needed?

HMRC have provided a list of information that will be needed for each employer in order to make the claim. It will be necessary to have all of the following information:

  1. The business bank account number and sort code
  2. The name and phone number of the person in your business for HMRC to call with any questions.
  3. One of
    • Self-Assessment UTR (Unique Tax Reference) for sole trader employers,
    • Company UTR or
    • CRN (Company Registration Number).
  4. The name, employee number and National Insurance number for each of your furloughed employees.
  5. The total amount being claimed for all employees and the total furlough period.

Who can make the claim?

Claims can only be made by agents where they are authorised by the employer to act for wider PAYE purposes.

if the agent is a ‘file only agent’ used just to submit RTI returns but does not act in a wider PAYE capacity then the agent will not be able to submit the claim on the employer’s behalf. The employer will have to collate the above information and make the claim directly to the portal themselves.

In the latter case, care will have to be taken if the payroll staff have been furloughed as this asking them to prepare and file the claim may breach the terms of the furlough and advice should be sought before proceeding.

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