Apr 2020


Details of what an Employer needs to Claim for Furlough Employees

HMRC has announced that the online portal or service for employers to make claims relating to the Coronavirus Job Retention Scheme is planned to be launched on 20th April 2020. In order to process the claim employers must have:

  • A PAYE scheme that was created and commenced on 28th February 2020
  • Enroll for HMRC’s PAYE Online service
  • Have a UK bank account

Employers will need the following for the claim:

  • Employer PAYE reference
  • Self-Assessment Unique Taxpayer Reference or Corporation Tax Unique Taxpayer Reference or Company Registration Number
  • Contact name and number
  • Bank account details – sort code and account number
  • The number of furloughed employees
  • Names for all furloughed employees
  • National Insurance numbers for all furloughed employees
  • Payroll or works numbers for all furloughed employees
  • Dates for the furloughed period – start and end date
  • Amount for the claim (per the minimum length of furloughing of 3 consecutive weeks)

An employee that was furloughed has to be on furlough leave for a minimum of 3 weeks in a row in order to be eligible under the reclaim scheme. Employees may have been placed on furlough leave multiple times but each period has to be a minimum of 3 weeks in a row.

The amount the employer is coming to claim from HMRC must be calculated by the employer. They may use records from their payroll software to help ascertain the amount of the claim. Where employees were already placed on furlough leave claims can be backdated until 1st March. Authorised agents that have the capacity to act on behalf of their clients for PAYE matters will be able to claim on behalf of their clients. But agents with permission to file only and payroll bureaus will not have the ability to access this service on behalf of their clients. But file only agents may have to assist their clients in order to be able to make the claim and are being encouraged by HMRC to help where they can.

HMRC will check each claim made for each employer and if the employer fulfils the criteria for the scheme then payment will be made by HMRC into the UK bank account by BACs transfer. HMRC reserves the right to audit any employers’ claim under this scheme.

Posted byDebbie ClarkeinHMRC