22nd April 2020 - Coronavirus Job Retention Scheme (CJRS). – top 10 item clarification.

22nd April 2020 - Coronavirus Job Retention Scheme (CJRS). – top 5 items clarification.

Updated 22 April 2020: The Coronavirus Job Retention Scheme (CJRS) – Clarification by the HMRC:

1. What furloughed directors can do?

HMRC’s guidance says that furloughed directors can carry out duties which are necessary to fulfil statutory obligations they owe to the company.

2. Requirement for a national insurance number

The organisations with more than 100 employees and who are uploading a spreadsheet, missing national insurance numbers will not cause a problem with the application. However, for organisations with fewer than 100 employees this is still an issue.

3. Requirement for a UK bank account

It appears that employers without their own UK bank account will not be able to make claims.

4. Requirement for a Self-assessment (UTR number), Corporation (UTR number) or Company Registration number (CRN).

An agents simply need to answer ‘No’ to the questions:

  • Does the employer submit a company tax return?
  • Is the employer registered for self-assessment?
  • Is the employer registered at companies house?

Agents will then be able to answer the next question, which is: ‘What is the name of the employer?’

This means that employers who do not have any of these references are not prevented from making claims.

5. Can furlough periods be extended?

Once an employee has been furloughed it is not possible to extend the furlough period. It is possible to immediately start a new furlough period but that must be for the minimum three week period.

Current advice: Unless HMRC’s guidance changes, assume that furlough periods agreed in the written notification to employees cannot be extended.

Please contact Aaron Associates (UK) on 0208 665 0767 for further help, if required