- your UK bank account number and sort code
- your employer PAYE scheme reference number
- the number of employees being furloughed
- each employee’s National Insurance number
- each employee’s payroll or employee number
- the start date and end date of the claim
the full amount you’re claiming for including employer National
Insurance contributions and employer minimum pension contributions
- your phone number
You also need to provide either:
- your Corporation Tax unique taxpayer reference
- your Self Assessment unique taxpayer reference
- your company registration number
you are claiming for more than 100 employees on furlough, you will need
to upload a file which includes the following details for each
- full name
- National Insurance number
- payroll number (optional)
- furlough start date
- furlough end date (if known)
- full amount claimed
How do I make a claim?
To make a claim, you will need your Government Gateway user ID and password.
This will have been given to you when you registered for PAYE online.
What happens after I’ve claimed?
Once you have made a claim, you will be given a claim reference number.
HMRC will then check your claim is correct and pay the claim amount by Bacs into your bank account within six working days.
- keep a copy of the claim reference number for your records
- keep a copy of your calculations in case HMRC need more information about your claim
- tell your employees that you have made a claim and that they do not need to take any more action
- pay your employee their wages, if you have not already
do not need to contact HMRC unless it has been more than 10 working
days since you made a claim and you have not received it in that time.
Who can apply for the scheme?
Any employer with a UK payroll and a UK bank account is eligible to apply for the scheme on their employees' behalf.
must have been on their employer's payroll scheme and had this notified
to HM Revenue and Customs (HMRC) on or before March 19.
who work for businesses, charities and public authorities will be
entitled to the money if their employer signs up, and they can be on any
type of contract, including zero-hours or temporary.
you were employed as of February 28 and on the payroll, but were made
redundant or stopped working before March 19, you can qualify for the
scheme if your employer re-hires you and puts you on furlough.
Employers can backdate claims to when employees were first furloughed, with the earliest date being March 1.
How long will the scheme last?
Coronavirus Job Retention Scheme was originally intended to run to June
1 2020, but it has since been extended until at least the end of that
Can employees work while on furlough?
Your employer will need to notify you before they put you on furlough.
At this point, you should not undertake any work for your employer during this period.
will remain employed while furloughed, and your employer could choose
to fund the differences between this payment and your salary.
Tax does have to be taxing.
Tax Investigation Insurance
If your salary is reduced as a result of these changes, you may be eligible for support through the welfare system, including Universal Credit
Having a Solar Protect Tax Investigation Insurance policy at your disposal means that should you be one of the many 1000's of businesses or individuals that are selected by HMRC each year to look into your tax affairs your own accountant (your tax return agent) can get on and defend you robustly.
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