The Coronavirus Job Retention Scheme (CJRS) has been extended until 30 September 2021. Find out more about how the scheme is changing.
Claims for furlough days in May 2021 must be made on or before 14 June 2021.
You can no longer submit claims for claim periods ending on or before 31 October 2020.
New HMRC Guidance on the CJRS Furlough Scheme
On 6 May 2021, HMRC issued further updates on the CJRS which employers need to take account of in preparing grant claims from 1 May 2021 onwards.
For periods starting on or after 1 May 2021, you can claim for employees who were employed on 2 March 2021, as long as you have made a PAYE Real Time Information (RTI) submission to HMRC between 20 March 2020 and 2 March 2021, notifying a payment of earnings for that employee.
Details of eligible employees:
Wage costs:
https://www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme
Claims procedure:
https://www.gov.uk/guidance/claim-for-wages-through-the-coronavirus-job-retention-scheme
How much you can claim, including examples:
As usual, please contact us if you need assistance in making a CJRS Furlough claim or you would like us to check earlier claims.
Paying CJRS grants back
If you have claimed too much through the CJRS, or you would like to make a voluntary repayment because you do not want or need the grant to pay your employees’ wages, tax and National Insurance and pension contributions, you can either:
- correct it in your next claim (your new claim will be reduced, and you’ll need to keep a record of the adjustment for 6 years)
- get a payment reference number and pay HMRC back within 30 days (only if you’re not correcting it in your next claim)
https://www.gov.uk/guidance/pay-coronavirus-job-retention-scheme-grants-back
The latest CJRS statistics
This latest release provides analysis of claims for periods up to 31 March 2021. The data used includes claims submitted to HMRC by 14 April 2021.
See: Coronavirus Job Retention Scheme statistics: 6 May 2021 – GOV.UK (www.gov.uk)
