Once you have calculated the amount of grant (see this article) to which you are entitled, you can make your claim online with HMRC. The information below is taken from the government website as at 15th April 2020.
Jack Ross can make the claim on your behalf, please email your usual contact if you wish to purchase this service. Or call 0161 832 4451 if you are not yet a Jack Ross client.
Information you will need before you make a claim
You will need to have the following before you can make the claim:
- a Government Gateway (GG) ID and password – if you don’t already have a GG account, you can apply for one online, or by going to GOV.UK and searching for ‘HMRC services: sign in or register’
- be enrolled for PAYE online – if you aren’t registered yet, you can do so now, or by going to GOV.UK and searching for ‘PAYE Online for employers’
- the following information for each furloughed employee you will be claiming for:
- Name.
- National Insurance number.
- Claim period and claim amount.
- PAYE/employee number (optional).
- if you have fewer than 100 furloughed staff – you will need to input information directly into the system for each employee
- if you have 100 or more furloughed staff – you will need to upload a file with information for each employee; we will accept the following file types: .xls .xlsx .csv .ods.
- The file should include the following information for each furloughed employee:
- name,
- National Insurance number,
- claim period
- claim amount, and
- payroll/employee number (optional)
What you’ll need to make a claim
To claim, you will need:
- your employer PAYE reference number
- the number of employees being furloughed
- your Self Assessment Unique Taxpayer Reference or Corporation Tax Unique Taxpayer Reference or Company Registration Number
- the claim period (start and end date)
- amount claimed (per the minimum length of furloughing of 3 consecutive weeks)
- your bank account number and sort code
- your contact name
- your phone number
You will need to calculate the amount you are claiming. HMRC will retain the right to retrospectively audit all aspects of your claim.
You should retain all records and calculations in respect of your claims.
Claim
You should make your claim using the amounts in your payroll – either shortly before or during running payroll. Claims can be backdated until the 1st March where employees have already been furloughed.
After you’ve claimed
HMRC will check your claim, and if you’re eligible, pay it to you by BACS to a UK bank account.
You must pay the employee all the grant you receive for their gross pay in the form of money. You should deduct normal taxes via the PAYE system.
Furloughed staff must receive no less than 80% of their reference pay (up to the monthly cap of £2500). Employers cannot enter into any transaction with the worker which reduces the wages below this amount. This includes administration charge, fees or other costs in connection with the employment.
Employee taxes
Your employees will still pay the taxes they normally pay out of their wages.
This includes pension contributions (both employer contributions and automatic contributions from the employee), unless the employee has opted out or stopped saving into their pension.
Jack Ross
We offer a fixed fee service to make the claim on your behalf. Please email your usual contact or call 0161 832 4451 if you are not yet a Jack Ross client and you wish to purchase this service.
The portal is live from 20th April
We have created a video to walk you through how to make your claim on the government website.
