HMRC MAKES CHANGES TO CJRS CALCULATIONS FOR CLAIMS
HMRC has updated its guidance on how to perform usual hours calculations. Specifically for where employees come off furlough or flexible furlough partway through a claim period. The change affects claims made from 14 September.
HMRC has made changes to CJRS calculations for claims made from 14 September 2020. HMRC has added a new subheading:
“Calculating the number of working and furloughed hours for an employee that comes off furlough or flexible furlough partway through a claim period.”
The guidance states:
“If your employee stops being furloughed or flexibly furloughed partway through a claim period, when calculating the number of furloughed hours you can claim for, make sure you:
- only calculate the employee’s usual hours up to the last day of furlough, instead of to the end of the claim period
- do not include any working hours after the last day of furlough.”
HMRC has stated that employers do not need to amend claims made prior to 14 September. They should use this calculation for any claims from 14 September 2020. This should be the case for an employee who stops being furloughed or flexibly furloughed partway through a claim period.
If we are making your claims we will make the calculation adjustments for post 14 September claims. If you are doing your own claims please see the guidance on gov.uk.
PAYING CJRS GRANTS BACK
Find out how to pay all or some of your grant back if you have over claimed or if you do not need the grant and want to make a voluntary repayment.
You may have claimed too much through the Coronavirus Job Retention Scheme. You may wish to make a voluntary repayment because you do not want or need the grant. If this is the case you can either:
- correct it in your next claim (your new claim will be reduced, and you will need to keep a record of the adjustment for 6 years)
- get a payment reference number and pay HMRC back within 30 days (only if you are not making another claim)
For more information see visit the guidance at gov.uk.
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