We would like to remind you of upcoming deadlines for the Coronavirus Job Retention Scheme (CJRS) and Self-Employment Income Support Scheme (SEISS) claims, and to answer some questions you might have.
CJRS December claims deadline
You must submit any December claims no later than Thursday 14 January.
You can claim before, during or after processing payroll. If you can, it’s best to make a claim once you’re sure of the exact number of hours employees worked so you don’t have to amend the claim at a later date.
As a reminder, the UK Government will pay 80% of employees’ usual wages for the hours not worked, up to a cap of £2,500 per month, until the end of April 2021.
What you need to do now
- Check if you’re eligible and work out how much you can claim using the CJRS calculator and examples, by searching ‘Job Retention Scheme’ on GOV.UK.
- Submit any claims for December no later than Thursday 14 January.
- Keep records that support the amount of CJRS grant claimed, in case HMRC needs to check them.
If you have already submitted claims for December but find you need to make a change because you didn’t claim enough, you can do this until Thursday 28 January.
To find out how to amend a claim, search ‘Get help with the Coronavirus Job Retention Scheme’ on GOV.UK.
Third SEISS grant deadline
The third grant of the Self-Employment Income Support Scheme (SEISS) closes for claims on Friday 29 January. Eligible customers must claim on or before this date.
We cannot claim on our clients’ behalf, as this will likely trigger a fraud alert in HMRC’s systems and delay payment. But we will be supporting our clients to make their claims, and you can find all you need to know about SEISS, including eligibility criteria, on GOV.UK by searching ‘Self-Employment Income Support Scheme’.
Frequently asked questions about CJRS and SEISS
You can find everything you need to know about CJRS on GOV.UK by searching ‘Job Retention Scheme’, but here are some answers to the most frequently asked questions.
Can I furlough an employee if they are unable to work due to caring responsibilities?
If an employee asks to be furloughed because they have caring responsibilities resulting from coronavirus, such as caring for children who are at home as a result of school or childcare facilities closing, you can place them on furlough and claim for them under the CJRS.
Can a CJRS grant be used to pay for holiday leave?
If employers have furloughed employees because of the effect of coronavirus on their business, they can claim under the CJRS for periods of paid leave their employees take while on furlough, including for bank holidays such as Christmas Day or Boxing Day. Employers should not place employees on furlough just because they are going to be on leave.
If an employee is flexibly furloughed, you can count any time taken as holiday as furloughed hours rather than working hours. This means you can claim 80% of employees’ usual wages for these hours.
If a furloughed employee takes holiday, their employer should top up their pay to their normal rate in line with the Working Time Regulations. For more information search ‘check if you can claim for your employees’ wages’ on GOV.UK.
Can I include a Christmas bonus in my calculation for the grant?
You can claim for regular payments that you are contractually obliged to pay employees, including compulsory commission, fees and overtime. However, you cannot claim for discretionary commission, non-contractual bonuses (including tips) and non-cash payments. For more information search ‘steps to take before calculating your claim’ on GOV.UK.
You can find everything you need to know about the third SEISS grant on GOV.UK by searching ‘Self-Employment Income Support’, but here are some answers to the most frequently asked questions, to help support your clients.
Am I eligible for the third SEISS grant?
You can find all you need to know about SEISS, including the eligibility criteria for the third grant, on GOV.UK by searching ‘Self-Employment Income Support Scheme’.
I have lost my Unique Taxpayer Reference (UTR)/National Insurance Number (NINO)/Government Gateway user ID and/or password, what should I do?
During the SEISS online claim process, there are prompts for recovering lost UTR, NINO and Government Gateway credentials. You should be able to get these details online without having to call HMRC.
What if my business recovers after I’ve claimed the third grant?
If your business recovers after you’ve claimed, your eligibility will not be affected as this is based on your reasonable belief that your trading profits would have been significantly impacted when you made your claim. Anyone who receives a grant must keep evidence in support of their claim.
Should I take into account the value of previous SEISS grants when deciding whether I can claim the third SEISS grant?
You do not have to consider any other coronavirus scheme support payments you have already received when deciding whether you reasonably believe that you will suffer a significant reduction in trading profits. This reduction needs to be due to reduced activity, capacity, demand or inability to trade due to coronavirus during 1 November 2020 to 29 January 2021.
Do I need to declare the grant on my 2019-20 Self Assessment tax return?
Similar to the first and second SEISS grants, the third SEISS grant will also be subject to Income Tax and self-employed National Insurance. Alongside the first and second grants, the third grant should be reported on your 2020-21 Self Assessment tax returns (filing deadline 31 January 2022).
How can I find out more about the fourth SEISS grant?
We will contact you when details of the fourth SEISS grant are confirmed.
Where can I get further support?
There’s a list of CJRS monthly claims deadlines and a helpful step-by-step guide on GOV.UK, summarising the latest information on CJRS and the steps you need to take to make a claim – you can find these by searching ‘Job Retention Scheme step-by-step guide’.
If you need any further assistance or if you have any questions, please get in touch with our dedicated Employer Advisory Team at EmployerAdvisoryTeam@hlca.co.uk