I’m writing to remind you about the upcoming deadline for making your Coronavirus Job Retention Scheme (CJRS) claims for November, and actions you might need to take. You must submit any November claims, no later than 14 December.
CJRS: what you can claim and when
The UK Government will pay 80% of employees’ usual wages for the hours not worked, up to a cap of £2,500 per month. The terms of the scheme will be reviewed in January.
There are now monthly deadlines for claims. Claims must be submitted within 14 calendar daysafter the month they relate to, unless this falls on a weekend in which case the deadline is the next weekday. We’ll continue to send you reminder emails before the deadline each month.
As we approach the Christmas period, I appreciate your payroll dates may differ this month. Don’t forget you can claim before, during or after you process your payroll as long as your claim is submitted by the deadline.
What you need to do now
- Check if you’re eligible, and work out how much you can claim using our CJRS calculator and examples, by searching ‘Job Retention Scheme’ on GOV.UK.
- Submit any claims for November, no later than 14 December.
- Keep any records that support the amount of CJRS grant you claim, in case HMRC needs to check them.
Frequently asked questions about CJRS
You can find everything you need to know about CJRS on GOV.UK by searching ‘Job Retention Scheme’, but here are some answers to the most frequently asked questions.
Can I claim CJRS now if I haven’t previously?
You and your employees do not need to have benefited from the scheme before to make a claim. If you’re applying for the first time, you’ll need:
- a Government Gateway (GG) ID and password – if you don’t already have a GG account, you can apply for one on GOV.UK by searching for ‘HMRC services: sign in or register’
- to be enrolled for PAYE online
- the following information for each furloughed employee you’ll be claiming for:
- National Insurance number
- claim period and amount
- PAYE/employee number.
If you have less than 100 furloughed staff, you’ll need to input this information directly into the system for each employee. If you have more than this, you’ll need to upload a file with this information. The easiest way to ensure your file is in the right format is to use our template – to find it, search ‘download a template if you’re claiming for 100 or more employees’ on GOV.UK.
Where can I get further support?
Thousands of people have joined and benefited from our live webinars which now offer more support on changes to CJRS, and how they affect you. To book online, or to view updated guidance, go to GOV.UK and search ‘help and support if your business is affected by coronavirus’.
There is also a helpful step-by-step guide on GOV.UK, summarising the latest information on CJRS and the steps you need to take to make a claim – you can find this by searching ‘step by step guide’.
Our phone lines and webchat remain very busy, so the quickest way to find the support you need is on GOV.UK. This will leave our phone lines and webchat service open for those who need them most.
Can I use CJRS to pay for holiday leave?
Your employees can only be placed on furlough if you cannot maintain your workforce because your business has been affected by coronavirus, and not just because they are on paid leave. This also applies during any peak holiday periods in late December and early January. If your employee is flexibly furloughed, any time taken as holiday should be counted as furloughed hours rather than working hours.
If a furloughed employee takes holiday, you should pay them their normal rate of pay in line with the Working Time Regulations. For more information search ‘Check if you can claim for your employees’ wages’ on GOV.UK.
What about notice periods?
For claim periods from 1 December, you cannot claim CJRS grants for any days that your employee is serving a contractual or statutory notice period, including notice of retirement or resignation.
Can I re-employ someone and furlough them?
If your employees were on your payroll on 23 September 2020 (notified to HMRC on an RTI submission on or before 23 September) and were made redundant or stopped working for you afterwards, they can qualify for the scheme if you re-employ them and then place them on furlough.
What if I’ve claimed too much in error?
If you have claimed too much CJRS grant and have not already repaid it, you must notify us and repay the money by the latest of whichever date applies below:
- 90 days from receiving the CJRS money you’re not entitled to
- 90 days from the point circumstances changed so that you were no longer entitled to keep the CJRS grant.
If you do not do this, you may have to pay interest and a penalty as well as repaying the excess CJRS grant. For more information on interest search ‘Interest rates for late and early payments’ on GOV.UK.
You can let us know as part of your next online claim without needing to call us. If you claimed too much but do not plan to submit further claims, you can let us know and make a repayment online through our card payment service or by bank transfer – search ‘Pay Coronavirus Job Retention Scheme grants back’ on GOV.UK.
What if I haven’t claimed enough?
If you made a mistake in your claim that means you received too little money, you’ll need to amend it within 28 calendar days after the month the claim relates to – unless this falls on a weekend or bank holiday, in which case the deadline is the next weekday. The deadline to amend claims for employees furloughed in November is Tuesday 29 December.
To find out how to amend your claim, search ‘Get help with the Coronavirus Job Retention Scheme’ on GOV.UK.
What information on my claim will you publish?
From February, we will publish the names, an indication of the value of claims and Company Registration Numbers (for those who have one) of employers who make CJRS claims for periods from December onwards. The published value of your claim will be shown within a banded range – to find a list of these, search ‘Check if you can claim for your employees’ wages’ on GOV.UK.
Details of CJRS claims will then be published monthly as part of HMRC’s commitment to transparency and to deter fraudulent claims.
Your employees will also be able to check if you have made a CJRS claim on their behalf through their online Personal Tax Account from February. To set up a Personal Tax Account go to GOV.UK and search ‘Personal Tax Account: sign in or set up’.
Protect yourself from scams
Stay vigilant about scams, which may mimic government messages as a way of appearing authentic. Search ‘scams’ on GOV.UK for information on how to recognise genuine HMRC contact. You can forward suspicious emails claiming to be from HMRC to email@example.com and texts to 60599.
Access the National Cyber Security Centre’s new guide on how to stay secure online and protect yourself or your business against cyber crime by searching ‘Cyber Aware’ on GOV.UK.
I hope this information helps you and your business, and we’ll continue to keep you updated.
Chief Executive and First Permanent Secretary – HMRC