Changes to the Coronavirus Job Retention Scheme

Hillier Hopkins LLP

Chartered Accountants & Tax Advisers

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From 31 J‌ul‌y 2020 there are changes being made to the Coronavirus Job Retention Scheme (CJRS) by HMRC and we wanted to advise you on the actions which you need to take.

What you need to do before 31 J‌ul‌y

  • Submit CJRS claims for periods ending on or before 30 J‌un‌e 2020 by 31 J‌ul‌y 2020. This is the last date you can make those claims. You need to have made a claim at any point on or before 31 J‌ul‌y to be able to make a claim for future months.
  • Amend previous claims to add any additional employees you may have missed off in error. After 31 J‌ul‌y you will not be able to add any new employees for periods ending on or before 30 J‌un‌e.

What you need to do from 1 August

  • From 1 Au‌gu‌st 2020 the scheme will no longer fund employers’ National Insurance (NI) and pensions contributions. Employers will have to make these payments from their own resources for all employees, whether furloughed or not.

It is important that you provide the correct data to HMRC for them to process your claim. Payment of grants may be at risk or delayed if you submit a claim that is incomplete or incorrect so double check everything before submitting.

If you think you have claimed too much for a CJRS grant and have not repaid it, you should notify HMRC and repay the money by the latest of whichever date applies below to avoid having to pay a penalty:

  • 90 days of receiving the CJRS money you are not entitled to
  • 90 days of when circumstances changed so that you were no longer entitled to keep the CJRS grant
  • 20 Oc‌to‌be‌r 2020 if you received CJRS money you’re not entitled to, or if your circumstances changed, on or before 20 J‌ul‌y.

You can let HMRC know as part of your next online claim without needing to call them, the system will prompt you to add details on if you have received too much.

If you have received too much and do not plan to submit further claims or have claimed less than you were entitled to – please contact HMRC by searching ‘Contact HMRC’ on GOV‌.UK.

If you are claiming for 100 or more employees you should use the standard template to submit employees’ details. It is important that you submit the correct data (including National Insurance numbers) in the correct format. You can download the template here

For help working out your claim HMRC have an online calculator to help you calculate it.

For more details on the Coronavirus Job Retention Scheme (CJRS), please visit our help sheets and guides page. If you are concerned or have questions about this, please get in touch and we’ll be happy to help.