HMRC’s Coronavirus Job Retention Scheme (“CJRS”) guidance has been updated in recent weeks as set out below. Members can visit our dedicated CJRS page, which also provides guidance on the scheme. Download our factsheet on the who, what, where, when and why of the scheme.
Recent changes to guidance
The following guidance changes related to the CJRS1 scheme up to and including 31 July 2020:-
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| Check if you can claim for your employee's wages through the Coronavirus Job Retention Scheme | “If you think that there have been mistakes or unreasonable delays caused by HMRC, you can use our complaints process(link)” |
| Claim for wages through the Coronavirus Job Retention Scheme | Moved the information about overclaiming and underclaiming from the claim page to a new guide Created a new heading closer to the green button to tell users what they need to do if they’ve claimed the wrong amount and linked to the new guide
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| If you claim too much or not enough | This is a new guidance page and the section has been moved from “Claim for wages through the Coronavirus Job Retention Scheme“ page Amended this section to make clear the overclaim and underclaim process and new information on the obligation to notify HMRC for overclaims. A link to a factsheet with information about assessment and penalties relating to overclaims. An amendment to the wording to make clear the need to continue to pay employees the correct amount in the event of an underclaim. An additional line to make clear after 31 July you will no longer be able to amend a claim relating to the period up to 30 June to add an employee that should have been included on a claim submitted before that date.
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The following pages have been updated mainly to delete CJRS1 scheme information, as you are no longer able to apply for CJRS1 claims (31 July deadline):
The CJRS guidance has been updated as follows from 7 August 2020:
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| Check if your employer can use the Coronavirus Job Retention Scheme (Employee Page) | Added a new line to clarify that supply teachers are eligible for the scheme in the same way as other employees and can continue to be claimed for during school holiday periods provided that the usual eligibility criteria are met. Added a new line to set out that if furloughed employee is made redundant, they are entitled to receive redundancy pay based on their normal wage and not on the reduced furlough rate.
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| Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme | Added a new line to clarify that supply teachers are eligible for the scheme in the same way as other employees and can continue to be claimed for during school holiday periods provided that the usual eligibility criteria are met. Added a new line to set out that if furloughed employee is made redundant, they are entitled to receive redundancy pay based on their normal wage and not on the reduced furlough rate.
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| Calculate how much you can claim using the Coronavirus Job Retention Scheme | |
| Claim for wages through the Coronavirus Job Retention Scheme | Adjusted to emphasise that, with regard to providing NINOs, employers should only contact HMRC if the employee has a temporary number or genuinely does not have one at all. Additional line added on the importance of submitting correct data when making a claim.
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| Examples of how to calculate your employees' wages, National Insurance contributions and pension contributions | |
Employer contributions commenced from 1 August 2020
Readers are reminded that from 1 August 2020 the scheme no longer funds employers’ National Insurance (NIC) and pensions contributions for furloughed employees. Employers have to make these payments from their own resources.
From 1 September 2020 employers will have to start contributing to the wages of furloughed employees. Grants will be for 70% of usual wages in September and 60% in October, but furloughed employees will continue to be entitled to receive at least 80% of their usual wages. Employers will have to make up the difference from their own resources.
Are you or your clients claiming for 100 or more employees?
Please use HMRC’s standard template to submit employees’ details. It is important that you or your clients submit the correct data (including NIC numbers) in the correct format. You can find the template on GOV.UK by searching ‘Job Retention Scheme template download’.
Looking for help to work out your claim?
Use HMRC’s online calculator to help you calculate your next claim. You can find this and guidance on how to use it by searching ‘calculate how much you can claim using the Coronavirus Job Retention Scheme’ on GOV.UK.
Claimed too much in error?
If you or your client have claimed too much for a CJRS grant and have not repaid it, you must notify HMRC and repay the money by the latest of whichever date applies below:
90 days of receiving the CJRS money you or your client are not entitled to; or
90 days of when circumstances changed so that you or your client were no longer entitled to keep the CJRS grant; or
20 October 2020 if you received CJRS money you’re not entitled to, or if your circumstances changed, on or before 20 July.
Failure to do so may resuly in HMRC charging a penalty.
How to let HMRC know about claiming too much
You or your clients can let HMRC know as part of your next online claim without needing to call – the system will prompt you to add details on if you have received too much.
If you or your clients have received too much and do not plan to submit further claims – or you have claimed less than you were entitled to – please contact HMRC to rectify.
The key message from HMRC is that it is aiming to support taxpayers while tackling serious fraud and criminal attacks. HMRC understands that mistakes happen, particularly in these challenging times, and will not seek out innocent errors and small mistakes for compliance action. However HMRC are contacting a number of employers at the moment to check that they have claimed the correct amount.
For more information, search for 'if you claim too much or not enough from the Coronavirus Job Retention Scheme' on GOV.UK.
National Insurance numbers
Employers need to provide a National Insurance number (NINo) for all employees as part of their CJRS claim. The only exception is in the very limited circumstances where an employee genuinely does not have a NINo, for example if they are under 16 years old.
If you are claiming for an employee whose NINo you don’t currently know, you can check their number by searching GOV.UK for 'Check a National Insurance Number using basic PAYE Tool'.
HMRC can no longer accept claims for fewer than 100 employees by phone where employers do not have all employee NINos, unless the employees they are claiming for genuinely do not have these.
Protect yourself from scams
Stay vigilant about scams which may mimic government messages as a way of appearing authentic and unthreatening. 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 phishing@hmrc.gov.uk and texts to 60599.
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