To help you in submitting claims for furloughed and flexi-furloughed staff under the Coronavirus Job Retention Scheme (CJRS), we have designed a bespoke form that will assist your business in collating the relevant information for your claim.
This form is available as a spreadsheet. Created by our tax specialists, and updated to reflect the latest changes in CJRS, this spreadsheet calculates the grant to be claimed in most cases, and summarises the special circumstances for which it cannot be used.
To express an interest in receiving the form, please enter your details below and we will be in touch with you.
On 20 April 2020, HMRC launched the portal where claims can be made. To reduce pressure on HMRC’s phone service, the portal is designed to be a self-serve function with guidance in place.
From July 2020, CJRS allowed flexible part-time working. CJRS paid employee costs (up to the threshold) for the time they were furloughed, while employers paid employees for the time they were working. The percentage of wages paid by CJRS changed each month from July-October 2020. It will continue in three further phases: November 2020 to June 2021; July 2021; August to September 2021. Our CJRS page has details.
CJRS was due to end on 31 October. Following extensions, it is now due to end on 30 September 2021.
In the period from November 2020 to June 2021, CJRS will pay 80% of wages up to £2,500 for the hours employees don’t work. Employers will pay employer NIC and pension contributions.
In July 2021, CJRS will pay 70% of wages up to £2,187.50 for the hours employees don’t work. Employers will be required to pay a minimum of 10% of wages for the hours employees don’t work plus Employer NICs and pension contributions.
In August and September 2021, CJRS will pay 60% of wages up to £1,875 for the hours employees don’t work. Employers will be required to pay a minimum of 20% of wages for the hours employees don’t work plus Employer NICs and pension contributions.
Employees did not need to have been previously furloughed to be eligible for the scheme from 1 November 2020, and the scheme remains open in respect of flexi-furloughed employees. Employees are eligible if the RTI covering their payroll was submitted before 31 October 2020.
For any areas of your claim where you are uncertain, please get in touch with us for specific guidance.
Where agent authority is in place with HMRC for PAYE matters, agents will be able to make the claim on behalf of their clients. If agents or payroll bureaus are ‘file only agents’ i.e. file payroll with no HMRC authority, they will not be able to make the claim.
If we are not your agent then we can ask for authority from HMRC so that we can make claims on your behalf.
If you would like help with any other aspects of the CJRS, please get in touch with Chris Smith, our Director of Personal Tax Compliance.