HMRC Job Retention Scheme PortalBack to News
In advance of this, here is our quick summary of who can claim, what information will be needed to claim and what we know so far about how to claim;
Who Can Claim
To be eligible to make a claim your business must have:
- created and started a PAYE payroll scheme on or before 28 February 2020
- enrolled for PAYE online - this can take up to 10 days
- a UK bank account
What Information You Will Need To Make A Claim
To claim, you will need:
- your employer PAYE reference number
- the number of employees being furloughed
- National Insurance Numbers for the employees you want to furlough
- Names of the employees you want to furlough
- Payroll/works number for the employees you want to furlough
- start dates of each employees furlough period
- 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.
If we are your payroll provider we should be authorised to act for you for PAYE purposes, therefore we will be able to make a claim on your behalf. If you use a file only agent (who files your RTI return but doesn’t act for you on any other matters) they won’t be authorised to make a claim for you and you will need to make the claim yourself. Your file only agent can assist you in obtaining the information you need to claim (which is listed above). If you process and file your own payroll, again, you will need to make the claim yourself.
How To Claim
Based on what we know so far:
If You Process & File Your Own Payroll/Use A File Only Payroll Agent
- Ensure that you are enrolled for PAYE online and have your Government Gateway User ID and password.
- If you are not enrolled/unsure if you are enrolled or cannot find your Government Gateway log in details, then click here PAYE online and follow the on screen instructions.
- Please note that if you need to register, for security reasons HMRC will issue an activation code to the business address they have on record. This can take up to 10 days to arrive (be advised that this may be longer, dependent on the current postal service in your area, and that the address may be your closed premises/offices), and must be used to activate the account within 28 days of it being issued.
- These factors could significantly delay your ability to make a claim and receive the JRS grant, so please act as soon as possible, if required.
- Log in and process your claim using the required information listed above, once the portal is launched. Each claim must cover a furlough period of at least three weeks.
- We recommend that calculations of each employee’s revised furlough pay is retained for future reference, to support claims retrospectively.
- Once the payroll has been processed a claim can be made through the JRS portal and once processed by HMRC a BACS payment will be made into your designated bank account.
If We Are Your Payroll Agent
- You will need to provide your usual payroll information to us at the usual time.
- You will also need to provide the additional information listed above; we will contact you to request any outstanding information we require.
- Once the payroll has been processed a claim will be made through the JRS portal and once processed by HMRC a BACS payment will be made into your designated bank account.
Just to re-emphasise, the final detailed guidance on the Job Retention Scheme portal is due to be issued by HMRC this week, in advance of the planned portal launch on Monday 20th April. We will update the above as required, when the information becomes available.
As ever, if you have any questions, queries or need assistance with any of the above then we are here to help.
We hope you and your families continue to stay safe and well and urge everybody to continue taking all necessary precautions.
If you need any further help please contact one of the LH Team.