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Message-ID: <16895763.59033@advice.hmrc.gov.uk>
Subject: =?US-ASCII?Q?Important_updates_to_the_Coronavirus_Job_Retention_Scheme?=
Date: Fri, 18 Sep 2020 14:09:08 +0000
To: vince@showfile.com
Reply-To: no.reply@advice.hmrc.gov.uk
From: "=?US-ASCII?Q?HMRC_help_and_support?=" <no.reply@advice.hmrc.gov.uk>


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View in browser [ https://content.govdelivery.com/accounts/UKHMRCED/bulle=
tins/2a148be ]

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h m revenue and customs =20
COVID-19 Support
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Dearcustomer,

Were writing tolet you know aboutupcoming changes to the Coronavirus Job =
Retention Scheme (CJRS) and what this means for you.**

From *1**October*, HMRC will pay*60%*of usual wages up to acap of 1,875 p=
er monthfor the hours furloughed employees do not work.

*What you need to do from 1October *

Continueto pay your furloughed employeesat least80%of theirusualwages for=
 the hours they do not work,up to acap of 2,500per month.*Youwill need to=
 fund the difference betweenthis andthe CJRS grant yourself*.

The caps are proportional to the hours not worked. For example, if your e=
mployee is furloughedforhalftheir usual hoursin October, you are entitled=
 to claim60% of their usual wages for the hours they do not work, up to 9=
37.50 (half of 1,875 cap). You must still pay your employee at least 80% =
of their usual wages for the hours they dont work, so for someone only wo=
rking half their usual hours youd need to pay them up to 1,250 (half of 2=
,500 cap), funding the remaining portion yourself. For help with calculat=
ions, search Calculate how much you can claim using the Coronavirus Job R=
etention Scheme on GOV.UK.

Youll also continue to pay your furloughed employees National Insurance a=
nd pension contributionsfrom your own funds.

*Make sure your data is right*

Its important that you provide all the data we need to process your claim=
. Payment of your grant may be at risk or delayed if you submit a claim t=
hat is incomplete or incorrect and we want to help you get this right. We=
ll get in touch if we see any employee data missing from your previous cl=
aims.

*Claiming for 100 or more employees  use our new template *

The easiest way to provide us with the data we need is to use our updated=
 template  to find it, search 'download a template if you're claiming for=
 100 or more employees through the Coronavirus Job Retention Scheme' on G=
OV.UK.**

To help prevent mistakes, the XLS and XLMS versions of the template now h=
ighlight any missing information you need to include in your claim before=
 you submit it. Where information is missing, fields will be red and once=
 the missing information is filled in, the data fields will turn green. Y=
ou can also now flag if an employee has recently returned from statutory =
leave, to ensure claims with any new employees are processed correctly.

*Claimed too much in error?*

Its important that you continue to check each claim is accurate before su=
bmitting it, and we would also recommend checking previous claims to avoi=
d any penalties for claiming too much.

If you have claimed too much CJRS grant and have not repaid it, you must =
notify us and repay the money by the latest of whichever date applies bel=
ow:


  * 90 days from receiving the CJRS money youre not entitled to=20
  * 90 days from the point circumstances changed so that you were no long=
er entitled to keep the CJRS grant=20
  * 20October 2020, ifon or before 22 Julyyou received CJRS money youre n=
ot entitled to, or if your circumstances changed.=20

If you do not do this, you may have to pay interest and a penalty as well=
 as repaying the excess CJRS grant. For more information on interest, sea=
rch 'Interest rates for late and early payments' on GOV.UK.

*How to let us know if you have claimed too much*

You can let us know as part of your next online claim without needing to =
call us  the system will prompt you to add details if you have received t=
oo much. If you claimed too much and do not plan to submit further claims=
, you can let us know and find out how to make a repayment online. Go to =
'Pay Coronavirus Job Retention Scheme grants back' on GOV.UK.

We are supporting our customers while tackling serious fraud and criminal=
 attacks. We understand mistakes happen, particularly in these challengin=
g times, and will not seek out innocent errors and small mistakes for com=
pliance action.

*Further support *

Guidance and live webinars offering you more support on changes to the sc=
heme and how they impact you are available to book online  go to GOV.UKan=
d search 'help and support if your business is affected by coronavirus'.

Ourphone lines and webchatare still very busy, so the quickest way to fin=
d the support you may need is on GOV.UK. This will leave our phone lines =
and webchat service open for those who need them most.

*Protect yourself from scams***

Stay vigilant about scams, which may mimic government messages as a way o=
f appearing authentic and unthreatening. Search 'scams' on GOV.UK for inf=
ormation on how to recognise genuine HMRC contact.You can also forward su=
spiciousemails claiming to befrom HMRCto*phishing@hmrc.gov.uk* <phishing@=
hmrc.gov.uk>and texts to 60599.

I hope this information helpsyouand your business. Well continue to keep =
you updated on scheme developments over the coming weeks.

Yours faithfully

jharra

Jim Harra

Chief Executive and Permanent Secretary  HMRC

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*To find out all of the ways you can contact us and our opening times go =
to [ https://www.gov.uk/contact-hmrc ]*

*GOV.UK  contact HMRC [ https://www.gov.uk/contact-hmrc ]*

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youtube [ https://www.youtube.com/user/HMRCgovuk?utm_source=3DHMRC-DSBA-S=
ocialBox&amp;utm_campaign=3DSB&amp;utm_medium=3DEmail ]twitter [ https://=
twitter.com/hmrcgovuk ]visit gov dot u k [ https://www.gov.uk/ ]share [ h=
ttps://content.govdelivery.com/accounts/UKHMRCED/bulletins/2a148be ]HMRC =
Forum [ https://community.hmrc.gov.uk ]  =20
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Stay safe online

If you think that an email is suspicious please report it to phishing@hmr=
c.gov.uk. For more information please visit our security pages at GOV.UK =
[ https://www.gov.uk/ ] and search 'Avoid and report internet scams and p=
hishing'.

Subscriber Preferences [ https://public.govdelivery.com/accounts/UKHMRCED=
/subscriber/edit?preferences=3Dtrue#tab1 ] |Contact Us [ https://www.gov.=
uk/contact-hmrc ] |Help [ https://insights.govdelivery.com/Communications=
/Subscriber_Help_Center ]|Unsubscribe [ https://public.govdelivery.com/ac=
counts/UKHMRCED/subscriber/one_click_unsubscribe?verification=3D5.a39fd19=
5ee642e8b5d35806ef443d017&destination=3Dvince%40showfile.com ]

Please feel free to use this information and pass it on.

=20
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Support

For more information and support from HMRC please visit our help and supp=
ort pages [ https://www.gov.uk/government/collections/hmrc-webinars-email=
-alerts-and-videos ].

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________________________________________________________________________

Sent on behalf of HMRC by GovDelivery GovDelivery logo [ https://subscrib=
erhelp.granicus.com/ ]
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0000; font-family: arial, helvetica, sans-serif; font-size: 13px; margin:=
 15px 0;" align=3D"left">Dear=C2=A0customer,</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">We=E2=80=99re writing to=C2=A0let you know about=C2=A0upcoming =
changes to the Coronavirus Job Retention Scheme (CJRS) and what this mean=
s for you.<strong>=C2=A0=C2=A0</strong>=C2=A0</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">From <strong><span class=3D"TextRun Highlight SCXW102006237 BCX=
0" lang=3D"EN-GB" data-contrast=3D"none" style=3D"line-height: 1.4;"><spa=
n class=3D"NormalTextRun SCXW102006237 BCX0" style=3D"line-height: 1.4;">=
1</span></span></strong><span class=3D"TextRun Highlight SCXW102006237 BC=
X0" lang=3D"EN-GB" data-contrast=3D"none" style=3D"line-height: 1.4;"><sp=
an class=3D"NormalTextRun SCXW102006237 BCX0" style=3D"line-height: 1.4;"=
>=E2=80=8C=E2=80=8C=C2=A0</span></span><strong>October</strong>, HMRC wil=
l pay=C2=A0<strong>60%</strong>=C2=A0of usual wages up to a=C2=A0cap of =C2=
=A31,875 per month=C2=A0for the hours furloughed employees do not work.=C2=
=A0</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>What you need to do from <span class=3D"TextRun Highlig=
ht SCXW102006237 BCX0" lang=3D"EN-GB" data-contrast=3D"none" style=3D"lin=
e-height: 1.4;"><span class=3D"NormalTextRun SCXW102006237 BCX0" style=3D=
"line-height: 1.4;">1</span></span><span class=3D"TextRun Highlight SCXW1=
02006237 BCX0" lang=3D"EN-GB" data-contrast=3D"none" style=3D"line-height=
: 1.4;"><span class=3D"NormalTextRun SCXW102006237 BCX0" style=3D"line-he=
ight: 1.4;">=E2=80=8C=E2=80=8C=C2=A0</span></span>October </strong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Continue=C2=A0to pay your furloughed employees=C2=A0at least=C2=
=A080%=C2=A0of their=C2=A0usual=C2=A0wages for the hours they do not work=
,=C2=A0up to a=C2=A0cap of =C2=A32,500=C2=A0per month.=C2=A0<strong>You=C2=
=A0will need to fund the difference between=C2=A0this and=C2=A0the CJRS g=
rant yourself</strong>.=C2=A0</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">The caps are proportional to the hours not worked. For example,=
 if your employee is furloughed=C2=A0for=C2=A0half=C2=A0their usual hours=
=C2=A0in October, you are entitled to claim=C2=A060% of their usual wages=
 for the hours they do not work, up to =C2=A3937.50 (half of =C2=A31,875 =
cap). You must still pay your employee at least 80% of their usual wages =
for the hours they don=E2=80=99t work, so for someone only working half t=
heir usual hours you=E2=80=99d need to pay them up to =C2=A31,250 (half o=
f =C2=A32,500 cap), funding the remaining portion yourself. For help with=
 calculations, search =E2=80=98Calculate how much you can claim using the=
 Coronavirus Job Retention Scheme=E2=80=99 on GOV=E2=80=8C.UK.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">You=E2=80=99ll also continue to pay your furloughed employees=E2=
=80=99 National Insurance and pension contributions=C2=A0from your own fu=
nds.=C2=A0</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>Make sure your data is right</strong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">It=E2=80=99s important that you provide all the data we need to=
 process your claim. Payment of your grant may be at risk or delayed if y=
ou submit a claim that is incomplete or incorrect and we want to help you=
 get this right. We=E2=80=99ll get in touch if we see any employee data m=
issing from your previous claims.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>Claiming for 100 or more employees =E2=80=93 use our ne=
w template </strong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">The easiest way to provide us with the data we need is to use o=
ur updated template =E2=80=93 to find it, search 'download a template if =
you're claiming for 100 or more employees through the Coronavirus Job Ret=
ention Scheme' on GOV=E2=80=8C.UK.<strong>=C2=A0</strong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">To help prevent mistakes, the XLS and XLMS versions of the temp=
late now highlight any missing information you need to include in your cl=
aim before you submit it. Where information is missing, fields will be re=
d and once the missing information is filled in, the data fields will tur=
n green. You can also now flag if an employee has recently returned from =
statutory leave, to ensure claims with any new employees are processed co=
rrectly.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>Claimed too much in error?</strong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">It=E2=80=99s important that you continue to check each claim is=
 accurate before submitting it, and we would also recommend checking prev=
ious claims to avoid any penalties for claiming too much.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">If you have claimed too much CJRS grant and have not repaid it,=
 you must notify us and repay the money by the latest of whichever date a=
pplies below:</p>
<ul>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;">90=
 days from receiving the CJRS money you=E2=80=99re not entitled to</li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;">90=
 days from the point circumstances changed so that you were no longer ent=
itled to keep the CJRS grant</li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;">
<span class=3D"TextRun Highlight SCXW215572918 BCX0" lang=3D"EN-GB" data-=
contrast=3D"none" style=3D"line-height: 1.4;"><span class=3D"NormalTextRu=
n SCXW215572918 BCX0" style=3D"line-height: 1.4;">20</span></span><span c=
lass=3D"TextRun Highlight SCXW215572918 BCX0" lang=3D"EN-GB" data-contras=
t=3D"none" style=3D"line-height: 1.4;"><span class=3D"NormalTextRun SCXW2=
15572918 BCX0" style=3D"line-height: 1.4;">=E2=80=8C=E2=80=8C=C2=A0</span=
></span>October 2020, if=C2=A0on or before 22 July=C2=A0you received CJRS=
 money you=E2=80=99re not entitled to, or if your circumstances changed.=C2=
=A0</li>
</ul>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">If you do not do this, you may have to pay interest and a penal=
ty as well as repaying the excess CJRS grant. For more information on int=
erest, search 'Interest rates for late and early payments' on GOV=E2=80=8C=
.UK.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>How to let us know if you have claimed too much</strong=
></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">You can let us know as part of your next online claim without n=
eeding to call us =E2=80=93 the system will prompt you to add details if =
you have received too much. If you claimed too much and do not plan to su=
bmit further claims, you can let us know and find out how to make a repay=
ment online. Go to 'Pay Coronavirus Job Retention Scheme grants back' on =
GOV=E2=80=8C.UK.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">We are supporting our customers while tackling serious fraud an=
d criminal attacks. We understand mistakes happen, particularly in these =
challenging times, and will not seek out innocent errors and small mistak=
es for compliance action.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>Further support </strong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Guidance and live webinars offering you more support on changes=
 to the scheme and how they impact you are available to book online =E2=80=
=93 go to GOV=E2=80=8C.UK=C2=A0and search 'help and support if your busin=
ess is affected by coronavirus'.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Our=C2=A0phone lines and webchat=C2=A0are still very busy, so t=
he quickest way to find the support you may need is on GOV=E2=80=8C.UK. T=
his will leave our phone lines and webchat service open for those who nee=
d them most.=C2=A0=C2=A0</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>Protect yourself from scams=E2=80=AF=E2=80=AF</strong><=
strong>=C2=A0</strong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Stay vigilant about scams, which may mimic government messages =
as a way of appearing authentic and unthreatening. Search 'scams' on GOV=E2=
=80=8C.UK for information on how to recognise genuine HMRC contact.=C2=A0=
You can also forward suspicious=C2=A0emails claiming to be=C2=A0from HMRC=
=C2=A0to=E2=80=AF<a href=3D"mailto:phishing@hmrc.gov.uk" target=3D"_blank=
" rel=3D"noopener" style=3D"color: #0000EE; text-decoration: underline; -=
ms-word-break: break-all; word-break: break-word; -webkit-hyphens: none; =
-moz-hyphens: none; hyphens: none;"><strong>phishing@hmrc.gov.uk</strong>=
</a>=E2=80=AFand texts to 60599.=E2=80=AF=E2=80=AF=C2=A0</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">I hope this information helps=E2=80=AFyou=E2=80=AFand your busi=
ness. We=E2=80=99ll continue to keep you updated on scheme developments o=
ver the coming weeks.=E2=80=AF</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Yours faithfully</p>
<img class=3D"govd_template_image" src=3D"https://content.govdelivery.com=
/attachments/fancy_images/UKHMRCED/2018/10/2211875/2299450/j-harra-signat=
ure_crop.jpg" style=3D"width: 139px; height: auto !important; max-height:=
 auto !important; border: none;" alt=3D"jharra" width=3D"139" height=3D"6=
5"><p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: =
#000000; font-family: arial, helvetica, sans-serif; font-size: 13px; marg=
in: 15px 0;" align=3D"left">Jim Harra</p>
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: #00=
0000; font-family: arial, helvetica, sans-serif; font-size: 13px; margin:=
 15px 0;" align=3D"left">Chief Executive and Permanent Secretary =E2=80=93=
 HMRC</p>
</td>
</tr>

<tr>
<td id=3D"bottom-body-bg" data-govdstyle=3D"all" data-govdtitle=3D"Bottom=
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0px;" bgcolor=3D"#FFFFFF">
<table class=3D"main-table" width=3D"100%" align=3D"center" cellpadding=3D=
"0" cellspacing=3D"0" style=3D"border-collapse: collapse;">
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<td id=3D"bottom-body" width=3D"100%" data-govdstyle=3D"all" data-govdtit=
le=3D"Bottom Body" style=3D"background-color: #DFDFDF; padding: 0px 15px;=
" bgcolor=3D"#DFDFDF">
<p style=3D"text-align: center; line-height: 1.4; color: #000000; font-fa=
mily: arial, helvetica, sans-serif; font-size: 13px; margin: 15px 0;" ali=
gn=3D"center"><strong>To find out all of the ways you can contact us and =
our opening times go to<a href=3D"https://links.advice.hmrc.gov.uk/l/eyJh=
bGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDEsInVyaSI6ImJwMjpjbGljayIs=
ImJ1bGxldGluX2lkIjoiMjAyMDA5MTguMjczNjAzNDEiLCJ1cmwiOiJodHRwczovL3d3dy5nb=
3YudWsvY29udGFjdC1obXJjIn0.j1tjzo9E8yvMDjTXwVdFq7Mk6PFwd8bM7N33Ry7dE_k/s/=
565344755/br/85516692404-l" style=3D"color: #0000EE; text-decoration: und=
erline; -ms-word-break: break-all; word-break: break-word; -webkit-hyphen=
s: none; -moz-hyphens: none; hyphens: none;"></a></strong></p>
<p style=3D"text-align: center; line-height: 1.4; color: #000000; font-fa=
mily: arial, helvetica, sans-serif; font-size: 13px; margin: 15px 0;" ali=
gn=3D"center"><strong><a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhb=
GciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDIsInVyaSI6ImJwMjpjbGljayIsI=
mJ1bGxldGluX2lkIjoiMjAyMDA5MTguMjczNjAzNDEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3=
YudWsvY29udGFjdC1obXJjIn0.w6nBiyl_Wo05sL_paF21n3eW7JKiY2_gU_5Ni3fy5qg/s/5=
65344755/br/85516692404-l" target=3D"_blank" rel=3D"noopener" style=3D"co=
lor: #0000EE; text-decoration: underline; -ms-word-break: break-all; word=
-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: n=
one;">GOV.UK =E2=80=93 contact HMRC</a></strong></p>
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