To prepare to make your claim you will need:
- 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. HMRC will accept the following file types: .xls .xlsx .csv .ods.
You should retain all records and calculations in respect of your claims. You can find more information on the scheme and eligibility to claim here.
Coronavirus Job Retention Scheme – extended eligibility
The Government has made an important change to the scheme, extending employee eligibility.
- Employers can now claim for employees that were employed and on their PAYE payroll on or before 19 March 2020. This means that the employee must have been notified to HMRC through an RTI submission notifying payment in respect of that employee on or before 19 March 2020.
- Employees that were employed as of 28 February 2020 and on payroll and were made redundant or stopped working for you after that, and prior to 19 March 2020, can also qualify for the scheme if you re-employ them and put them on furlough.
Further guidance is available here.
Government announces details of Coronavirus Large Business Interruption Loan Scheme
Loans to medium-to-large firms will now be included in the government's £330bn coronavirus support package for the economy. Chancellor Rishi Sunak has announced final details of the Coronavirus Large Business Interruption Loan Scheme, detailing its scope to include:
- All viable businesses with turnover of more than £45m will be able to apply for government-backed bank loans up to £25 million.
- Firms with turnover of more than £250 million can borrow up to £50 million from lenders.
The scheme launches on Monday, April 20.
This complements existing support including the Covid Corporate Financing Facility for investment grade businesses, and the Coronavirus Business Interruption Loan Scheme for businesses with turnover less than £45 million.
The government will provide lenders with a guarantee of 80% on each loan to give lenders further confidence in continuing to provide finance. The scheme will be available through a series of accredited lenders. Details are available on the British Business Bank website.
Continuation of Social Distancing Measures
The Government announced yesterday that the current social distancing measures will remain in place for at least the next three weeks until May 7. The advice from SAGE (Scientific Advisory Group for Emergencies) is that relaxing any of the measures currently in place would risk damage to both public health and our economy. See the statement in full here.
Make UK advice and resources for manufacturers
Manufacturers’ organisation Make UK is offering resources, regularly updated FAQs and an adviceline to manufacturers in Britain seeking help with coronavirus. See their dedicated coronavirus page.
New case studies and advice have been added to the business support web pages
HMRC’s CEO has detailed what furloughed workers need to know, and read how Hawksmoor Restaurant plans to take advantage of the Job Retention Scheme. You can find further case studies here.
Companies House support for businesses hit by coronavirus
Changes announced yesterday will help businesses dealing with coronavirus avoid being struck off the Companies House register. Find out more here.
Guidance on coronavirus testing for critical workers
Guidance is available on coronavirus testing for critical workers who are self-isolating. As part of the key worker testing programme NHS and social care critical workers who are self-isolating because of coronavirus symptoms are currently being tested. This list will be updated as testing becomes more widely available. If you are not covered in this list, you should continue to follow the government guidance for self-isolating.
Social care guidance
Information has been published for the social care sector on responding to the coronavirus pandemic.