Last week, HMRC wrote out to businesses to help prepare them to make a claim through the Coronavirus Job Retention Scheme. Learn how and when to access the system with some more information about what you will need to have ready before the system goes live.
Where we already act as an agent for you in relation to PAYE
- if we are already authorised as your agents for PAYE matters we can make the claim on your behalf using your ID and password.
- we will need to know which UK bank account you want the grant to be paid into, in order to ensure funds are paid as quickly as possible to you.
- If we act as an agent for you but do not already have this information we will send you an email requesting this.
Where we are not acting as an agent but currently file your PAYE returns.
- We cannot make this claim on your behalf as we are not authorised as agents, for the few people this applies to we have already applied to act as your agent and have emailled you what is required.
How everyone else can claim
As you prepare to make a claim, please note:
- the online claim service will be launched on GOV.UK on 20 April 2020 – please do not try to access it before this date as it won’t be available
- the only way to make a claim is online – the service should be simple to use and any support you need available on GOV.UK; this will include help with calculating the amount you can claim
- you can make the claim yourself even if you usually use an agent
- claims will be paid within 6 working days; you should not contact us unless it is absolutely necessary – any queries should be directed to your agent, representative or our webchat service
- we cannot answer any queries from employees – they will need to raise these with you, as their employer, directly.
Information you will need before you make a claim
In addition to the information in our previous email, you will need to have the following before 20 April 2020:
- a Government Gateway (GG) ID and password – if you don’t already have a GG account, you can apply for one online, or by going to GOV.UK and searching for ‘HMRC services: sign in or register’
- be enrolled for PAYE online – if you aren’t registered yet, you can do so now, or by going to GOV.UK and searching for ‘PAYE Online for employers’
- the following information for each furloughed employee you will be claiming for:
- National Insurance number.
- Claim period and claim amount.
- PAYE/employee number (optional).
- if you have fewer than 100 furloughed staff – you will need to input information directly into the system for each employee
- if you have 100 or more furloughed staff – you will need to upload a file with information for each employee; we will accept the following file types: .xls .xlsx .csv .ods.
Also, an important change to the scheme relating to employee eligibility:
- you can claim for employees that were employed as of 19 March 2020 and were on your PAYE payroll on or before that date; this means that you will have made an RTI submission notifying us of payment of that employee on or before 19 March 2020
- employees that were employed as of 28 February 2020 and on payroll (i.e. notified to us on an RTI submission on or before 28 February) and were made redundant or stopped working for you after that, and prior to 19 March 2020, can also qualify for the scheme if you re-employ them and put them on furlough.
More information on this can be found on GOV.UK.
You should retain all records and calculations in respect of your claims.
Guidance on GOV.UK is being regularly updated so please review it frequently.