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Subject: =?Cp1252?Q?Coronavirus_Job_Retention_Scheme_=96_fl?= =?Cp1252?Q?exible_furloughing_starts_from_1_July?=
Date: Fri, 26 Jun 2020 10:59:54 +0000
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/2929a97 ]

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

We wrote to you recently to help you prepare for changes to the Coronavir=
us Job Retention Scheme (CJRS). This is a reminder that* you can start **=
to** flexibly furlough* *eligible employees from 1 July onwards*.

From 1 July, you can claim a more flexible grant for any employee you hav=
e previously received a CJRS grant for, and who now returns to work on re=
duced hours. You can also continue to claim for employees who stay fully =
furloughed.

You can find guidance on eligibility and how to claim for flexibly furlou=
ghed employees by searching for 'Coronavirus Job Retention Scheme' on GOV=
.UK.

*What you need to do next*


  * claim for periods ending on or before 30 June, by *31 July*  *this is=
 the last date you can make those claims*=20
  * agree the hours and shift patterns that you want your employees to wo=
rk from 1 July=20
  * pay your employees' wages for the time theyre in work and apply for a=
 job retention scheme grant to cover the remainder of their usual hours f=
or which they are still furloughed=20
  * claim for further furlough periods as needed  the first time you will=
 be able to make a claim for days in July will be *1 July*.=20

Live webinars offering more support on changes to the scheme and how they=
 impact you are available to book online  go to GOV.UK and search 'help a=
nd support if your business is affected by coronavirus'.

Wed be grateful if you dont call us for more information. All details are=
 on GOV.UK and in our webinars. This will leave our phone lines open for =
those who need them most.

*What to do if you have overclaimed*

Some employers have contacted us to let us know that they have claimed to=
o much. If this applies to you, then all you need to do is tell us when y=
ou next claim so you can pay it back.You will be asked when making your c=
laim whether you need to adjust the amount to take account of a previous =
error. Your new claim amount will be reduced to reflect this. You do not =
need to take any other action but should keep a record of this adjustment=
 for six years.

If youve made an error in a previous claim but do not plan to submit furt=
her claims, you need to contact us to let us know, so that we can tell yo=
u how to repay the money.

*Claiming for 100 or more employees? *

Please use our new template to claim for periods starting on or after 1 J=
uly to ensure your claim is processed quickly and successfully.

You can find this template by searching 'download a template if you're cl=
aiming for 100 or more employees through the Coronavirus Job Retention Sc=
heme' on GOV.UK.

*Updated guidance on military reservists*

Our guidance now confirms you can furlough an employee who is a military =
reservist returning to work following a period of mobilisation ending aft=
er 10 June  even if they havent been furloughed before. Search for 'Coron=
avirus Job Retention Scheme' on GOV.UK to find out more.

*Paying your employer National Insurance Contributions (NICs) and pension=
 contributions*

A condition of the CJRS grant is that you pay the related PAYE tax, NICs =
and pension contributions due on wages. Until 31 July you can continue to=
 claim these for the hours the employee is on furlough. From 1 August emp=
loyers will no longer be able to claim for NICs and pension contributions=
.

If you think you may struggle to pay your PAYE tax and/or NICs from Augus=
t, please contact us as soon as possible, before we start action to recov=
er the unpaid debt. We may be able to give you time to pay.

*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 tophishing@hmrc.gov.ukand texts=
 to 60599.

I hope this information helps you and your business, and well continue 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
=20
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/2929a97 ]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 wrote to you recently to help you prepare for changes to the=
 Coronavirus Job Retention Scheme (CJRS). This is a reminder that<strong>=
 you can start </strong><strong>to</strong><strong> flexibly furlough</st=
rong> <strong>eligible employees from 1=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=
=8CJuly onwards</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">From 1=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8CJuly, you can claim =
a more flexible grant for any employee you have previously received a CJR=
S grant for, and who now returns to work on reduced hours. You can also c=
ontinue to claim for employees who stay fully furloughed.</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 find guidance on eligibility and how to claim for flexi=
bly furloughed employees by searching for 'Coronavirus Job Retention Sche=
me' on GOV=E2=80=8C=E2=80=8C=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>What you need to do next</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;">cl=
aim for periods ending on or before 30=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C=
June, by <strong>31=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8CJ=E2=80=8Cul=E2=80=
=8Cy</strong> =E2=80=93 <strong>this is the last date you can make those =
claims</strong>
</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;">ag=
ree the hours and shift patterns that you want your employees to work fro=
m 1=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8CJuly</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;">pa=
y your employees' wages for the time they=E2=80=99re in work and apply fo=
r a job retention scheme grant to cover the remainder of their usual hour=
s for which they are still furloughed</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;">cl=
aim for further furlough periods as needed =E2=80=93 the first time you w=
ill be able to make a claim for days in July will be <strong>1=E2=80=8C=E2=
=80=8C=E2=80=8C =E2=80=8CJuly</strong>.</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">Live webinars offering more support on changes to the scheme an=
d how they impact you are available to book online =E2=80=93 go to GOV=E2=
=80=8C=E2=80=8C=E2=80=8C=E2=80=8C.UK and search 'help and support if your=
 business 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">We=E2=80=99d be grateful if you don=E2=80=99t call us for more =
information. All details are on GOV=E2=80=8C=E2=80=8C=E2=80=8C.UK and in =
our webinars. This will leave our phone lines open for those who need the=
m most.</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 to do if you have overclaimed</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">Some employers have contacted us to let us know that they have =
claimed too much. If this applies to you, then all you need to do is tell=
 us when you next claim so you can pay it back.=C2=A0You will be asked wh=
en making your claim whether you need to adjust the amount to take accoun=
t of a previous error. Your new claim amount will be reduced to reflect t=
his. You do not need to take any other action but should 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=E2=80=99ve made an error in a previous claim but do not =
plan to submit further claims, you need to contact us to let us know, so =
that we can tell you how to repay the money.</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? </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">Please use our new template to claim for periods starting on or=
 after 1=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8CJuly to ensure your claim is=
 processed quickly and successfully.</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 find this template by searching 'download a template if=
 you're claiming for 100 or more employees through the Coronavirus Job Re=
tention Scheme' on GOV=E2=80=8C=E2=80=8C=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>Updated guidance on military reservists</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">Our guidance now confirms you can furlough an employee who is a=
 military reservist returning to work following a period of mobilisation =
ending after 10=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8CJune =E2=80=93 even i=
f they haven=E2=80=99t been furloughed before. Search for 'Coronavirus Jo=
b Retention Scheme' on GOV=E2=80=8C=E2=80=8C=E2=80=8C.UK to find out more=
.</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>Paying your employer National Insurance Contributions (=
NICs) and pension contributions</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">A condition of the CJRS grant is that you pay the related PAYE =
tax, NICs and pension contributions due on wages. Until 31=E2=80=8C=E2=80=
=8C=E2=80=8C =E2=80=8CJuly you can continue to claim these for the hours =
the employee is on furlough. From 1=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8CA=
ugust employers will no longer be able to claim for NICs and pension cont=
ributions.</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 think you may struggle to pay your PAYE tax and/or NICs =
from August, please contact us as soon as possible, before we start actio=
n to recover the unpaid debt. We may be able to give you time to pay.</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></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=E2=80=8C=E2=80=8C=E2=80=8C.UK for information on how to recognise =
genuine HMRC contact. You can also forward suspicious emails claiming to =
be from HMRC to=C2=A0phishing@hmrc.gov.uk=C2=A0and texts to 60599.</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 you and your business, and we=E2=80=
=99ll continue to keep you updated on scheme developments over the 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">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>
</td>
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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=
ImJ1bGxldGluX2lkIjoiMjAyMDA2MjYuMjM1Mjg1MTEiLCJ1cmwiOiJodHRwczovL3d3dy5nb=
3YudWsvY29udGFjdC1obXJjIn0.9ruSb5MZyWGQfMH28g-OC3iKiOF9ae6zwn0pFvC5yyY/s/=
565344755/br/80348880808-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=
mJ1bGxldGluX2lkIjoiMjAyMDA2MjYuMjM1Mjg1MTEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3=
YudWsvY29udGFjdC1obXJjIn0.pc9AZ52Tq4AHdB-8XESejt6yiGA1iWiEbsAJfUsR7S4/s/5=
65344755/br/80348880808-l" target=3D"_blank" rel=3D"noopener" style=3D"co=
lor: #0000EE; text-decoration: underline; -ms-word-break: break-all; word=
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one;">GOV.UK =E2=80=93 contact HMRC</a></strong></p>
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