TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Job retention scheme – miscellaneous updates

See the miscellaneous updates below in respect of the CJRS.

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.

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 result 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.

Help and support

Further guidance and live webinars offering more support on changes to the scheme and how they impact are available to book online – go to GOV‌.UK and search ‘help and support if your business is affected by coronavirus’.

HMRC is still receiving very high demand on phone lines and webchat, so the quickest way to find the support you may need is on GOV‌.UK. This will help leave phone lines and the webchat service open for those who need them most.

It’s important that you or your clients provide all the data HMRC needs to process your claims. Payment of employers’ grants may be at risk or delayed if they submit a claim that is incomplete or incorrect. HMRC will get in touch if any employee data is missing from previous claims.

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.