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Subject: =?US-ASCII?Q?Coronavirus_Job_Retention_Scheme_Important_Dates?=
Date: Fri, 05 Jun 2020 13:52:40 -0500
To: vince@showfile.com
Reply-To: no.reply@advice.hmrc.gov.uk
From: "=?US-ASCII?Q?HMRC_Business_Help_and_Support_Emails?=" <no.reply@advice.hmrc.gov.uk>


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View in browser [ https://content.govdelivery.com/accounts/UKHMRCED/bulle=
tins/28f3157 ]

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h m revenue and customs =20
COVID-19 Update
=20
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Dear employer,

As part of changes to the Coronavirus Job Retention Scheme (CJRS), Ive ou=
tlined below important dates that may impact you in the coming weeks.

*Important dates  what you need to know now *


  * *The scheme will close to anyone who hasnt been furloughed for 3 week=
s by 30 June*, so you will only be able to claim for employees after that=
 if they have been furloughed for a full three-week period at any time be=
fore the end of June.=20
  * So, if you intend to furlough an employee who hasnt been furloughed b=
efore, you will need to agree that with them and start their period of fu=
rlough on or before *10 June  t**his is the last day on which someone who=
 has never been furloughed before can start a period of furlough and qual=
ify for the scheme*this ensures the minimum three-week period is complete=
 by 30 June.=20
  * You will then have until *31 July*to make a claim for any periods of =
furlough up until 30 June this applies to both employees furloughed for t=
he first time and those you have previously furloughed and claimed for.=20=


*The future of the scheme*


  * The rules of the scheme are changing from *1 July.*=20

  * On *12 June*, well publish full guidance on all the scheme changes on=
 GOV.UK  search for 'Coronavirus Job Retention Scheme' to find this webin=
ars offering more support on the changes will also be available to book o=
nline from 12 June please do not call us for more information, as everyth=
ing you need to know about the scheme changes will be published online on=
 GOV.UK.=20
  * From *1 July*, youll have the flexibility to bring previously furloug=
hed employees back to work part time, you can decide the hours and shift =
patterns they work to suit the needs of your business youll pay their wag=
es for the time theyre in work and can apply for a scheme grant to cover =
any of their normal hours they are still furloughed for.=20
  * Also, for periods starting on or after the *1 July*, the maximum numb=
er of employees you can claim for in any period cannot be higher than the=
 maximum number you have claimed for in a previous period. For example, i=
f your highest single claim for periods up to 30 June was for 100 people,=
 you cant claim for more than this number in later periods.=20
  * From *1 August*, you will need to contribute towards the wage costs o=
f your furloughed employees until the scheme ends on 31 October.=20

*Making changes to your claims if you have**over-claimed*

If youve made an error in a CJRS claim that means you received too much m=
oney, you must pay this back to HMRC.

Weve updated the application system so you can tell us if you have over-c=
laimed in a previous claim  when you apply youll be asked if you need to =
reduce the amount to take account of a previous error. Your new claim amo=
unt will be reduced to reflect this. You should then keep a record of thi=
s adjustment for six years.

If you have made an error in a CJRS claim and do not plan to submit furth=
er claims, we are working on a process that will allow you to let us know=
 about your error and pay back any amounts that you have over-claimed. We=
 will update guidance and keep you informed when this is available.

*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 s=
uspicious emails claiming to be from HMRC to phishing@hmrc.gov.uk and tex=
ts to 60599.

I hope this information helps and supports your business and well continu=
e to keep you updated on scheme developments over the coming weeks.

Yours sincerely

jharra

Jim Harra

Chief Executive and Permanent Secretary  HMRC

=20

*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 ]*

=20
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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/28f3157 ]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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margin: 0 0 15px;" align=3D"left">COVID-19 Update</h1>
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<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">Dear employer,</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">As part of changes to the Coronavirus Job Retention Scheme (CJR=
S), I=E2=80=99ve outlined below important dates that may impact you in th=
e coming weeks.</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>Important dates =E2=80=93 what you need to know now </s=
trong></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;">
<strong>The scheme will close to anyone who hasn=E2=80=99t been furloughe=
d for 3 weeks by 30 June</strong>, so you will only be able to claim for =
employees after that if they have been furloughed for a full three-week p=
eriod at any time before the end of June.</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;">So=
, if you intend to furlough an employee who hasn=E2=80=99t been furloughe=
d before, you will need to agree that with them and start their period of=
 furlough on or before <strong>10 J=E2=80=8Cun=E2=80=8Ce =E2=80=93 t</str=
ong><strong>his is the last day on which someone who has never been furlo=
ughed before can start a period of furlough and qualify for the scheme=C2=
=A0=E2=80=93</strong>=C2=A0this ensures the minimum three-week period is =
complete by 30 J=E2=80=8Cun=E2=80=8Ce.</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;">Yo=
u will then have until <strong>31 J=E2=80=8Cul=E2=80=8Cy</strong>=C2=A0to=
 make a claim for any periods of furlough up until 30 J=E2=80=8Cun=E2=80=8C=
e=C2=A0=E2=80=93 this applies to both employees furloughed for the first =
time and those you have previously furloughed and claimed for.</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"><strong>The future of the scheme</strong></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;">Th=
e rules of the scheme are changing from <strong>1 J=E2=80=8Cul=E2=80=8Cy.=
</strong>
</li>
</ul>
<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;">On=
 <strong>12 J=E2=80=8Cun=E2=80=8Ce</strong>, we=E2=80=99ll publish full g=
uidance on all the scheme changes on GOV.UK =E2=80=93 search for 'Coronav=
irus Job Retention Scheme' to find this=C2=A0=E2=80=93 webinars offering =
more support on the changes will also be available to book online from 12=
 June=C2=A0=E2=80=93 please do not call us for more information, as every=
thing you need to know about the scheme changes will be published online =
on GOV=E2=80=8C.UK.</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;">Fr=
om <strong>1 July</strong>, you=E2=80=99ll have the flexibility to bring =
previously furloughed employees back to work part time, you can decide th=
e hours and shift patterns they work to suit the needs of your business=C2=
=A0=E2=80=93 you=E2=80=99ll pay their wages for the time they=E2=80=99re =
in work and can apply for a scheme grant to cover any of their normal hou=
rs they are still furloughed for.</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;">Al=
so, for periods starting on or after the <strong>1 J=E2=80=8Cul=E2=80=8Cy=
</strong>, the maximum number of employees you can claim for in any perio=
d cannot be higher than the maximum number you have claimed for in a prev=
ious period. For example, if your highest single claim for periods up to =
30 J=E2=80=8Cun=E2=80=8Ce was for 100 people, you can=E2=80=99t claim for=
 more than this number in later periods.</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;">Fr=
om <strong>1 Au=E2=80=8Cgu=E2=80=8Cst</strong>, you will need to contribu=
te towards the wage costs of your furloughed employees until the scheme e=
nds on 31 Oc=E2=80=8Cto=E2=80=8Cbe=E2=80=8Cr.</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"><strong>Making changes to your claims if you have=C2=A0</strong=
><strong>over-claimed</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">If you=E2=80=99ve made an error in a CJRS claim that means you =
received too much money, you must pay this back to HMRC.</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=99ve updated the application system so you can tell us=
 if you have over-claimed in a previous claim =E2=80=93 when you apply yo=
u=E2=80=99ll be asked if you need to reduce the amount to take account of=
 a previous error. Your new claim amount will be reduced to reflect this.=
 You should then keep a record of this adjustment for six years.</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 made an error in a CJRS claim and do not plan to su=
bmit further claims, we are working on a process that will allow you to l=
et us know about your error and pay back any amounts that you have over-c=
laimed. We will update guidance and keep you informed when this is availa=
ble.</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</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">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. You c=
an also forward suspicious emails claiming to be from HMRC to <a href=3D"=
mailto:phishing@hmrc.gov.uk" style=3D"color: #0000EE; text-decoration: un=
derline; -ms-word-break: break-all; word-break: break-word; -webkit-hyphe=
ns: none; -moz-hyphens: none; hyphens: none;">phishing@hmrc.gov.uk</a> an=
d texts to 60599.=C2=A0</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">I hope this information helps and supports your =
business and we=E2=80=99ll continue to keep you updated on scheme develop=
ments over the coming weeks.=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">Yours sincerely</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>
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<td id=3D"bottom-body-bg" data-govdstyle=3D"all" data-govdtitle=3D"Bottom=
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le=3D"Bottom Body" style=3D"background-color: #DFDFDF; padding: 0px 15px;=
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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=
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z-hyphens: none; hyphens: none;"></a></strong></p>
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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=
mJ1bGxldGluX2lkIjoiMjAyMDA2MDUuMjI1Mzk4MzEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3=
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k-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: none;">GOV.UK=
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r: #FFFFFF; text-decoration: underline; -ms-word-break: break-all; word-b=
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