Coronavirus Job Retention Scheme Latest Update 16th April

HMRC have provided further guidance on the Coronavirus Job Retention Scheme (“CJRS”)

Employer eligibility:

  • A previous condition for the scheme was for an employer to be operating a PAYE payroll scheme on or before 28th February 2020, this condition has now been extended to 19th March 2020. Therefore employers who created and started a PAYE payroll scheme on or before 19th March 2020 are now eligible.

Employee eligibility:

  • A previous condition for an employee to be eligible for the scheme was for them to be on the employer’s PAYE payroll system on or before 28th February 2020. This has also been extended to 19th March 2020, and therefore employers can claim for furloughed employees that were on their PAYE payroll on or before 19th March 2020 and which were notified to HMRC on an RTI submission on or before 19th March 2020.
  • If an employee has had multiple employers over the past year, has only worked for one of them at any one time, and is being furloughed by their current employer, their former employer/s should not re-employ them to put them on furlough and claim for their wages through the scheme.

Summary of Update


  • employers can claim for furloughed employees that were on their PAYE payroll on or before 19th March 2020 and which were notified to HMRC on an RTI submission on or before 19th March 2020.
  • If an employer has fewer than 100 furloughed staff they will be asked to enter details of each employee they are claiming for directly into the system – this will include their name, National Insurance number, claim period and claim amount, and payroll/employee number (optional).
  • the online claim service will be launched on GOV.UK on 20‌‌ April 2020 – please do not try to access it before this date as it won’t be available
  • the only way to make a claim is online – the service should be simple to use and any support you need available on GOV.UK; this will include help with calculating the amount you can claim
  • claims will be paid within 6 working days; you should not contact HMRC unless it is absolutely necessary – any queries should be directed to your agent, representative or our webchat service

Wage cost for full or part time employees on a salary:

  • Previously the guidance advised that a salaried employee’s wage cost should be based on their salary at 28th February 2020 for the purposes of the 80% grant claim under the scheme. The updated guidance allows for the claim to be based on the employee’s salary as at their last pay period prior to 19th March 2020.
  • If, based on previous guidance, an employer has calculated their claim based on the employee’s salary as at 28th February 2020 (and this differs from their salary in their last pay period prior to 19th March 2020) an employer can opt to use this calculation for their first claim.
  • There has been no additional guidance in terms of calculating the wage cost for employees whose pay varies.

What you’ll need to make a claim:

  • a Government Gateway (GG) ID and password – if you don’t already have a GG account, you can apply for one online, or by going to GOV.UK and searching for ‘HMRC services: sign in or register’
  • be enrolled for PAYE online – if you aren’t registered yet, you can do so now, or by going to GOV.UK and searching for ‘PAYE Online for employers’
  • If an employer has fewer than 100 furloughed staff they will be asked to enter details of each employee they are claiming for directly into the system – this will include their name, National Insurance number, claim period and claim amount, and payroll/employee number (optional).
  • If an employer has 100 or more furloughed staff they will be asked to upload a file with the information rather than input it directly into the system. HMRC will accept the following file types: .xls .xlsx .csv .ods. The file should include the following information for each furloughed employee: name, National Insurance number, claim period and claim amount, payroll/employee number (optional).

How to claim:

As you prepare to make a claim, please note:

  • the online claim service will be launched on GOV.UK on 20‌‌ April 2020 – please do not try to access it before this date as it won’t be available
  • the only way to make a claim is online – the service should be simple to use and any support you need available on GOV.UK; this will include help with calculating the amount you can claim
  • you can make the claim yourself even if you usually use an agent
  • claims will be paid within 6 working days; you should not contact HMRC unless it is absolutely necessary – any queries should be directed to your agent, representative or our webchat service
  • HMRC cannot answer any queries from employees – they will need to raise these with you, as their employer, directly.

If you want Hamilton Morris Waugh to act as agent for you

Please note:

  • agents authorised to act for you on PAYE matters can make the claim on your behalf using their ID and password
  • you will need to tell your agent which UK bank account you want the grant to be paid into, in order to ensure funds are paid as quickly as possible to you.
  • If we do not currently act for you on PAYE matters, you must authorise us in advance if you want us to make the claim on your behalf.

You should retain all records and calculations in respect of your claims.

We hope you find this information useful, we will continue to keep you updated on any further developments.