HMRC COVID-19 Support:
I’m writing to remind you about the upcoming deadline for making your Coronavirus Job Retention Scheme (CJRS) claims for November, and actions you or your clients might need to take. You must submit any November claims, no later than 14 December.
CJRS: what you or your clients can claim and when
The UK Government will pay 80% of employees’ usual wages for the hours not worked, up to a cap of £2,500 per month. The terms of the scheme will be reviewed in January.
There are now monthly deadlines for claims. Claims must be submitted within 14 calendar days after the month they relate to, unless this falls on a weekend in which case the deadline is the next weekday. We'll continue to send you reminder emails before the deadline each month.
As we approach the Christmas period, I appreciate you and your clients’ payroll dates may differ this month. Don’t forget you can claim before, during or after you process your payroll as long as your claim is submitted by the deadline.
What you or your clients need to do now
1. Check if you’re eligible, and work out how much you can claim using our CJRS calculator and examples, by searching 'Job Retention Scheme' on GOV.UK.
2. Submit any claims for November, no later than 14 December.
3. Keep any records that support the amount of CJRS grant you claim, in case HMRC needs to check them.
Frequently asked questions about CJRS
You can find everything you need to know about CJRS on GOV.UK by searching 'Job Retention Scheme', but here are some answers to the most frequently asked questions.
Where can I get further support?
Thousands of people have joined and benefited from our live webinars which now offer more support on changes to CJRS, and how they affect you or your clients. To book online, or to view updated guidance, go to GOV.UK and search 'help and support if your business is affected by coronavirus'.
There is also a helpful step-by-step guide on GOV.UK, summarising the latest information on CJRS and the steps you or your clients need to take to make a claim – you can find this by searching 'step by step guide'.
Our phone lines and webchat remain very busy, so the quickest way to find the support you need is on GOV.UK. This will leave our phone lines and webchat service open for those who need them most.
Can I use CJRS to pay for holiday leave?
Employees can only be placed on furlough if an employer cannot maintain their workforce because their business has been affected by coronavirus, and not just because they are on paid leave. This also applies during any peak holiday periods in late December and early January. If an employee is flexibly furloughed, any time taken as holiday should be counted as furloughed hours rather than working hours.
If a furloughed employee takes holiday, their employer should pay them their normal rate of pay in line with the Working Time Regulations. For more information search 'Check if you can claim for your employees' wages' on GOV.UK.
What about notice periods?
For claim periods from 1 December, employers cannot claim CJRS grants for any days that their employee is serving a contractual or statutory notice period, including notice of retirement or resignation.
Can employers re-employ someone and furlough them?
If employees were on an employers’ payroll on 23 September 2020 (notified to HMRC on an RTI submission on or before 23 September) and were made redundant or stopped working for them afterwards, they can qualify for the scheme if they re-employ them and then place them on furlough.
What if I’ve claimed too much in error?
If you or your client has claimed too much CJRS grant and have not already repaid it, you must notify us and repay the money by the latest of whichever date applies below:
• 90 days from receiving the CJRS money you’re not entitled to
• 90 days from the point circumstances changed so that you were no longer entitled to keep the CJRS grant.
If you or your client do not do this, you may have to pay interest and a penalty as well as repaying the excess CJRS grant. For more information on interest search 'Interest rates for late and early payments' on GOV.UK.
You or your client can let us know as part of your next online claim without needing to call us. If you claimed too much but do not plan to submit further claims, you can let us know and make a repayment online through our card payment service or by bank transfer – search 'Pay Coronavirus Job Retention Scheme grants back' on GOV.UK.
What if I haven’t claimed enough?
If you or your client has made a mistake in a claim that means you received too little money, you’ll need to amend it within 28 calendar days after the month the claim relates to – unless this falls on a weekend or bank holiday, in which case the deadline is the next weekday. The deadline to amend claims for employees furloughed in November is Tuesday 29 December.
To find out how to amend a claim, search 'Get help with the Coronavirus Job Retention Scheme' on GOV.UK.
What information on claims will you publish?
From February, we will publish the names, an indication of the value of claims and Company Registration Numbers (for those who have one) of employers who make CJRS claims for periods from December onwards. The published value of a claim will be shown within a banded range – to find a list of these, search 'Check if you can claim for your employees' wages' on GOV.UK.
Details of CJRS claims will then be published monthly as part of HMRC’s commitment to transparency and to deter fraudulent claims.
Employees will also be able to check if their employer has made a CJRS claim on their behalf through their online Personal Tax Account from February. To set up a Personal Tax Account go to GOV.UK and search 'Personal Tax Account: sign in or set up'.
Protect yourself from scams
Stay vigilant about scams, which may mimic government messages as a way of appearing authentic. Search 'scams' on GOV.UK for information on how to recognise genuine HMRC contact. You can also forward suspicious emails claiming to be from HMRC to firstname.lastname@example.org and texts to 60599.
Access the National Cyber Security Centre’s new guide on how to stay secure online and protect yourself or your business against cyber crime by searching 'Cyber Aware' on GOV.UK.
I hope this information helps you and your business, and we’ll continue to keep you updated.
Chief Executive and First Permanent Secretary – HMRC"
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