As you are probably aware, the government has confirmed that it is extending the period that employees can be furloughed to 30 June 2020. The chancellor has also stated that this period could be extended further.
A further amendment to the scheme has been to extend the eligibility date from 28 February 2020 to 19 March 2020. This means that employers can claim for furloughed employees that were employed and on their PAYE payroll on or before 19 March 2020 – this means 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.
Please also remember that the HMRC portal goes live today, 20 April 2020.
To claim you will need:
• your employer PAYE reference number
• the number of employees being furloughed
• National Insurance Numbers for the furloughed employees
• Names of the furloughed employees
• Payroll/employee number for the furloughed employees (optional)
• 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 you have fewer than 100 furloughed staff you will be asked to enter details of each employee you are claiming for directly into the system – this will include their name, National Insurance number, claim period and claim amount, and payroll/employee number (optional).
If you have 100 or more furloughed staff, you will be asked to upload a file with the information rather than input it directly into the system. The file should include the following information for each furloughed employee: name, National Insurance number, claim period and claim amount, payroll/employee number (optional).
Telephone: +44(0)7917 878384