Next Monday, 20 April 2020, HMRC are due to release the new CJRS portal for employers to claim the grant available for furloughed employees.
During the next few days, employers should start collating the information required for putting their claim through the portal.
You’ll need to provide the following to make a CJRS claim:
- The bank account number and sort code you’d like HMRC to pay the money into
- The name and phone number of the person in your business for HMRC to call with any questions
- Your Self-Assessment UTR (Unique Tax Reference), Company UTR or CRN (Company Registration Number)
- The name, employee number and National Insurance number for each of your furloughed employees
- The total amount being claimed for all employees and the total furlough period
The claim should reflect the amounts paid via payroll as furlough pay, 80% of the furloughed employee’s normal wages, (gross pay), plus the relevant employer’s NIC and minimum employer’s pension contribution, either shortly before or during running payroll. This adjustment will not be made by HMRC, the employer needs to calculate the claim. Employees will still pay PAYE tax/NIC on furlough pay via payroll, and pension contributions (employee and employer contributions are due), unless the employee has opted out or stopped saving into their pension.
Once received via the portal, HMRC will check your claim, and if you’re eligible, pay it to you by BACS to a UK bank account.
Although we have not yet been given full guidance from HMRC, it appears that the funding will need to be claimed through the government gateway service for employers. You will, therefore, need to make sure you have access to your PAYE online account.
In order to make sure that you can claim as soon as possible please take the following action now:
If you already have a government gateway account, please log in to make sure it works, and your password is correct or is renewed. Then ensure that PAYE Online for Employers is listed as a service that you can use. If it is not, please follow the instructions to add it. You will need your PAYE reference number and accounts office reference number to hand when you do.
If you do not have a government gateway account already, please visit https://www.gov.uk/log-in-register-hmrc-online-services to do so. An activation code will need to be posted to you. It could take up to 10 days which is why we suggest you action this now.
Remember, HMRC will carry out retrospective compliance checks on furlough claims made. Employers are therefore required to retain all the relevant evidence relating to furlough claims for 5 closed tax years.
Please do not hesitate to contact us if you require any assistance with PAYE online services. We are incredibly busy with our current payroll clients but we would be happy to help where we can.
Visit our Coronavirus support page for details on other funding available.