Step by step guide version 4 update 11th May 2020 #COVID19 #coronavirus

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/884287/Coronavirus_Job_Retention_Scheme_step_by_step_guide_for_employers.pdf

HMRC have issued an updated step by step guide for employers for the Coronavirus Job Retention Scheme. The revised version 4 is claimed to be clearer and includes recent additions to the process.

Save and return

…’You can save and return at any point during your claim, so if you don’t have all the information you need to complete a claim first time, or you want to take a break during a claim, you can save it and come back later’…

Making additional claims

…’remember you cannot make more than one claim during a claim period, and claim periods cannot overlap.


Please also check your calculations every time you make a new claim, in case any details have changed’….

And the warning

…’Please note that grants from the Job Retention Scheme are only intended for the payment of employees’ salaries, and related National Insurance and pension contributions.


When applying, please be aware that payments may be withheld or may need to be repaid in full to HMRC if the claim is based on dishonest or inaccurate information or found to be fraudulent’…

Some areas of difficulty and misunderstand relate to contractual salary sacrifice arrangements and deductions relating to the employer. The grant is not their to meet additional employer related costs other than the allowed secondary National Insurance proportion and the proportion of minimum funding banded pension contributions.

PAYadvice.UK 11/5/2020

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