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A Revised Version of the Job Retention Scheme Guide Has Been Released to Clarify the Application/Calculation Process

Posted 11/05/2020

The Government have today published a revised version of the Job Retention Scheme Guide that is clearer and includes recent additions to the process.

https://www.gov.uk/government/publications/coronavirus-job-retention-scheme-step-by-step-guide-for-employers?utm_source=73b46ff3-74f7-4a6d-a97b-e14a240d14c0&utm_medium=email&utm_campaign=govuk-notifications&utm_content=immediate

Following feedback from users, they have also updated the online service and issued the following updated advice/information to help you to apply correctly and reduce the chance of delayed or incorrect payments.

Save and return option now added

You can now return to a partially completed claim, rather than having to do it all in one go.

Avoiding common mistakes

When you make a claim through the Coronavirus Job Retention Scheme, you will receive the funds within six working days after you apply, provided your claim matches records held for your PAYE scheme. Making sure that you submit your claim correctly will reduce the chance of any delayed or wrong payments.

These steps should help keep the process as simple as possible:

  • read the guidance before you apply, to find this go to GOV‌.UK and search for ‘Coronavirus Job Retention Scheme’, there’s a step-by-step guide to applying and a calculator
  • check your employees are eligible, by looking at the guidance on GOV‌.UK
  • check your calculations each time you submit a claim, in case any details have changed
  • only submit one claim per pay period – you can’t submit another claim for overlapping periods; this means that in each claim you should include all furloughed employees paid during that period
  • if you have missing National Insurance numbers for employees, do try and find them so it doesn’t delay your claim; if an employee doesn’t have a National Insurance number yet, you should contact HMRC in order to complete your claim; go to GOV‌.UK and search for ‘get help with the Coronavirus Job Retention Scheme’ to find out how to contact them
  • double check all of the information in the claim before you submit it, including your bank details.

HMRC understand that sometimes you might make an error in your claim, and they are working on a process to enable you to amend a claim. In the meantime, please don’t amend your next claim to reflect any errors that you may have made in a previous one, as this could delay payment. If HMRC spot an error then, where possible, they will contact you or your agent to correct the claim.

After you make a claim – reporting employees’ wages to HMRC

If you’ve claimed a grant through the Coronavirus Job Retention Scheme, you should check if you need to report payments on the PAYE Real Time Information system. This will depend on whether you are using the grant to pay wages or to reimburse wages that you’ve already paid. To find guidance on this, go to GOV‌.UK and search for ‘report wages Coronavirus Job Retention Scheme’.

Find out more in their recorded webinars

Want more information? There are two HMRC webinars about the Coronavirus Job Retention Scheme on their YouTube channel ‘HMRCgovuk’ – an overview of the scheme and a detailed session about how to make a claim.

A note about 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 and texts to 60599.

For full Government Guidance please see https://www.gov.uk/guidance/claim-for-wages-through-the-coronavirus-job-retention-scheme or view our previous posts.

Also follow Hammond McNulty on Linked In for further updates https://www.linkedin.com/company/accountants-congleton-cheshire

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