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CJRS & Raising Standards

Coronavirus and CJRS

CJRS

From 28th May 2021 if employers want to make CJRS claims for 16 or more employees they can use HMRC updated templates at https://www.gov.uk/guidance/claim-for-wages-through-the-coronavirus-job-retention-scheme – making it easier to add the details of multiple employees.

If employers are claiming for between 16-99 employees they should use this template https://www.gov.uk/government/publications/download-a-template-if-youre-claiming-for-16-to-99-employees-through-the-coronavirus-job-retention-scheme The new 16 to 99 template removes the choice of format and has an extra validation step in cases where there are no NINO’s.

If they are claiming for 100 or more employees they should use one of these templates at https://www.gov.uk/government/publications/download-a-template-if-youre-claiming-for-100-or-more-employees-through-the-coronavirus-job-retention-scheme They need to enter all of the information in the right format before uploading the completed template, so their claim is processed quickly and successfully. Unfortunately, the change is not as simple as amending the existing template for 100 or more employees – the existing process will continue as is, allowing employers to choose from 4 different format types.

HMRC have updated these templates to help employers get their claim right first time and provide all the information needed to ensure their claims aren’t delayed or stopped. For example, if employers can’t provide a National Insurance number for an employee, they can now select a reason for this.

If employers use one of their two templates and make a mistake, the file will not be accepted and mistakes will be highlighted to help them put it right before they can resubmit their claim. Mistakes that will be highlighted include if they:

  • input details in the wrong format
  • give incorrect details
  • duplicate or fail to give required information.

There is a new paragraph to explain to employers how to pay back an overpayment in the following claim. This is to prevent employers from using negative values in their claims.

Please remind employers not to change the format of the template before they submit them, as they won’t be accepted by HMRC system.

Employers can find everything (subject to change!!!)  they’ll need to make a claim at https://www.gov.uk/guidance/claim-for-wages-through-the-coronavirus-job-retention-scheme, including HMRC updated templates, a useful calculator and guidance on the information they need to provide and in what format, to ensure their claim is accepted.

RAISING STANDARDS IN THE TAX ADVICE MARKET PROFESSIONAL INDEMNITY INSURANCE AND DEFINING TAX ADVICE.

HMRC are considering how to deal with the unqualified tax advisor. Please let us know your thoughts (please be polite as you usually are) and we will compare them with the work David Sandground has been doing. I know he has spent more than 2 days working on this and I have been reviewing it with him. Please let Howard know your views via mail@spa.org.uk

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