The Coronavirus: Job Retention Scheme claim line opened this morning. You need to sign in via the Government Gateway and then answer a series of questions and provide information. If you apply by 22 April, the government says you will receive the money by the end of the month.
Step 1: Declaration
You have to confirm that you understand and agree to abide by the rules of the scheme.
Step 2: Coronavirus
You are asked - have you furloughed any employees because of the Coronavirus outbreak? And then reminded that to be eligible, the furloughed employee can't do any work for you.
Step 3. Tax return
You have to select to confirm either you submit a company tax return or are registered for self assessment.
Step 4. Unique taxpayer reference
You have to input your self assessment unique taxpayer reference.
Step 5: The claim period
You have to specify the length of the furlough period (minimum three weeks) by entering the start and end dates. If the furlough period is longer than a month, you will have to submit another claim when it ends.
Step 6: Confirmation
You must confirm the period you are claiming for. If you subsequently need to change this answer, you will need to restart and all you answers will be deleted.
Step 7: Number of employees
You must specify the total number of people you are furloughing in the claim period.
Step 8: Amount claimed
You must set out the total gross furlough amount, excluding employer NI and pension contributions and then separately, set out the employer NI and pension contributions. There is a separate calculator you can use to check your calculations.
Step 9: Details of each furloughed employee
You must set out the full name and NI number of each employee you have furloughed. You can also provide their payroll number but this isn't compulsory.
If you have furloughed 100 or more employees you must provide additional information; the amount you are claiming per furloughed employee and the claim period this relates to. This information has to be uploaded (a number of formats are available).
Step 10: Bank account
You have to provide your UK bank account details - which can be a business or personal account. The money can't go to anyone else on your behalf. Once HMRC have received the claim and checked it is eligible, it will be paid via BACS.
Step 11: Address and contact details
You have to provide your full postal address and postcode and the name and telephone number of someone HMRC can contact if they have a query about your claim.
Step 12: Declaration
This requires you to confirm:
- You are claiming costs of employing furloughed employees arising from the health , social and economic emergency resulting from Coronavirus
- Your claim is in accordance with HMRC's published guidance
- The information you have provided is correct to the best of your knowledge.
- All employees have been paid their wages before the claim was submitted, or will be paid in the next payroll
- If any of this information changes, you will contact HMRC to amend the claim.
Step by step guide
HMRC also published, what it calls a simple step by step guide which explains the information that employers need to provide to claim for their employees’ wages.
Our Coronavirus updates
We're working hard to keep you up to date with legal developments around Coronavirus. We've set up a portal which includes lots of helpful articles and advice to help you.
If you have a query, that we haven't answered, please contact us.