Coronavirus Job Retention Scheme guidance update 26.08.2020

26 August 2020

HMRC has updated the ‘claim for wages through the Coronavirus Job Retention Scheme’ guidance page.

As widely documented, any employers wishing to make claims for more than 100 employees can use the template provided and upload this when they claim. The guidance has been updated to advise employers that, if the information within the template is not in the correct format, then it may be rejected. The file will be accepted as .xls, .xlsx, .csv or .ods.

In order to complete the template, the claimant must have the following information for each employee:

  • Full name
  • National Insurance number
  • Payroll number (optional)
  • Furlough start date
  • Furlough end date
  • Full amount claimed

For any flexibly furloughed employees, the following additional information is required:

  • Number of usual hours the employee would ordinarily work in the claim period
  • The number of hours the employee has, or will, work in the claim period
  • Employers will need to keep a record of the number of furloughed hours their employee has been furloughed in the claim period

Claimants must ensure that they:

  • Only provide the information as listed above – providing more or less information than required means that payment may be delayed and HMRC may require them to provide the information again
  • Submit one line per employee for the whole period
  • Do not break up the calculation into multiple periods within the claim
  • Do not split data by contract type, for example, those paid weekly and monthly should be claimed for together