The Coronavirus Job Retention Scheme (CJRS) is changing from 31 July here is an overview of the changes and what you need to do if you have claimed too much.
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.
Make sure your data is right
It’s important that you provide the data HMRC need to process your claim. Payment of your grants may be at risk or delayed if you submit a claim that is incomplete or incorrect.
Claimed too much in error?
If you have claimed too much for a CJRS grant and have not repaid it, you must notify HMRC and repay the money by the latest of whichever date applies below:
- 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.
If you do not do this, you may have to pay a penalty.
How to let HMRC know about overclaims
You can let HMRC know as part of your next online claim without needing to call – 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 you have claimed less than you were entitled to – please contact HMRC by searching ‘Contact HMRC’ on GOV.UK or asking your MJB Avanti contact to do this for you.
HMRC are supporting business owners while tackling serious fraud and criminal attacks. HMRC confirm that they;
“understand mistakes happen, particularly in these challenging times, and will not seek out innocent errors and small mistakes for compliance action.”HMRC
If you need help with your payroll processes call MJB Avanti 01473 558866, we have overseen almost 300 furlough scheme claims during the pandemic and continue to provide regular payroll support to our clients.