This week’s COVID-support schemes update, 1 February 2021

Feb 01, 2021

Readers are reminded that 15 February 2021 is the deadline for submitting CJRS claims for the month of January 2021 unless reasonable excuse is available.

HMRC has also made a number of changes to the CJRS guidance. The main item was the publication of the new page ‘Employers who have claimed through the Coronavirus Job Retention Scheme’ at: https://www.gov.uk/government/publications/employers-who-have-claimed-through-the-coronavirus-job-retention-scheme.

Another new page ‘Ask HMRC not to publish your Coronavirus Job Retention Scheme claim details’ (drafted from existing material) is available at: https://www.gov.uk/guidance/ask-hmrc-not-to-publish-your-coronavirus-job-retention-scheme-claim-details. Other items include calculation examples following the publication of the new Treasury Direction on 25 January 2021 which includes a look back calculation.  

Other changes are as follows:-

Page title

Changes

All Pages

Call out box of key messages at top all pages should be changed to say:

Claims for furlough days in January 2021 (remove December 2020) must be made by 15 February 2021 (remove 14 January 2020)

Check if your employer can use the Coronavirus Job Retention Scheme (Employee Page)

  • Updated section on complaints to reorder HMRC contact and include reference to eligibility criteria
  • Links to the new landing page hosting the list of employer names
  • Alink toset up aPersonal Tax Account

Check if you can claim for your employee's wages through the Coronavirus Job Retention Scheme

  • Updated section on complaints to reorder HMRC contact and include reference to eligibility criteria (final paragraph of document)
  • Restructured to remove the employer publication details and the right to object - new guidance pages created for these

Steps to take before calculating your claim using the Coronavirus Job Retention Scheme

Updated to include new subheadings for averaging calculation method and new calendar lookback calculation method

Calculate how much you can claim using the Coronavirus Job Retention Scheme

Minor updates to list of scenarios where the calculator cannot be used.

New sections added under 'Work out 80% of your employee’s usual wage' for 'Calendar lookback method' and 'Averaging method'."

Examples of how to calculate your employees' wages

New calculation examples added to cover the lookback period (2.10, 3.8 and 3.9). Updates to existing examples to clarify eligibility for the annually paid (3.16 and 3.17)."

Employers who have claimed through the Coronavirus Job Retention Scheme

A new page created to host the employer publication details

Ask HMRC not to publish your Coronavirus Job Retention Scheme claim details

  • A new page created to host an employer's right to object process

 

The deadline to claim the third Self-Employed Income Support (“SEISS”) grant was Friday 29 January 2021. HM Treasury has confirmed that information about the amount of, and eligibility criteria for the fourth SEISS grant will not now be available until the Spring Budget on Wednesday 3 March 2021. The fourth SEISS grant is expected to cover the months of February- April 2021.

No information is available as yet in respect of how soon after Budget Day claims for the fourth grant will open and if applications for the fourth grant will require 2019/20 self-assessment return information to be taken into account.