COVID-19 Update

It’s nearly a month since the Coronavirus Job Retention Scheme (CJRS) opened and many businesses will be preparing to make another claim in order to receive money by the end of May.

To ensure you receive a payment by the end of May, you need to apply by Wednesday 20 May.

When you make a claim through the Coronavirus Job Retention Scheme, you’ll receive the money within six working days.

After making a claim, please keep all records and calculations, in case we need to contact you to discuss these.

Update on the scheme

On 12 May, the Chancellor Rishi Sunak announced that the CJRS scheme will be extended until the end of October. The scheme will continue in its current form until the end of July.

From 1 August to the end of October, we will introduce more flexibility so employers will be able to bring their furloughed employees back to work part-time and contribute to paying employees' wages while still receiving support from the scheme.

These measures will apply across all regions and sectors in the UK economy, and we expect to publish more details of how this will work by the end of May.

Guidance and support

In the meantime, more information is available online to help you apply – go to GOV.UK and search 'Coronavirus Job Retention Scheme'.

Online guidance has recently been updated with:

? more information for furloughed employees

? the work furloughed company directors can undertake

? what time periods you can claim for

? more detail on non-discretionary payments, holiday pay and record keeping.

Our webinars are also available to help you, and there are two about the Coronavirus Job Retention Scheme on our YouTube channel 'HMRCgovuk' – an overview of the scheme and a detailed session about how to make a claim. You can book a place on a live webinar by going to GOV.UK and searching 'help and support if your business is affected by coronavirus'.

Please remember that grants are only intended for the payment of employees' salaries and related National Insurance, and pension contributions.

Payments may be withheld or need to be repaid in full if based on dishonest or inaccurate information or found to be fraudulent, and we may call you to check the details of your claim.

Employees should report their employers. Furlough means furloughed: To be eligible for the grant when on furlough, an employee must not undertake work for, or on behalf, of the organisation or any linked or associated organisation. If you have been furloughed and forced to work, you MUST immediately report your employer to HM Revenue & Customs. Report furlough fraud to HMRC.

Under the rules of the furlough scheme, workers must not complete any work for their employer in order for their role to be eligible for the grant, which covers 80% of wages up to a maximum of ￡2,500 per month.

Both the individual employee and the company who made the inappropriate application will be at risk of sanction. Moreover in the case of SMEs it is often easier to prove that someone senior has been involved in decision making who is the company's controlling mind. Financial penalties and in the worst cases, criminal records may be given.

HMRC is committed to ensuring the tax systems we operate are used fairly and efficiently and, where necessary, will take action to ensure compliance with the relevant rules, regulations and legislation that govern the UK taxation systems. HMRC values all the information provided to them by members of the public aimed at helping us achieve that goal. HMRC treats its duty of care to those who report fraud to us as a priority and we have a number of mechanisms set in place to ensure the safety of those individuals.

Protect yourself from scams

Stay vigilant about scams, which may mimic government messages as a way of appearing authentic and unthreatening. Don't give out private information or reply to text messages, and don't download attachments in emails you weren't expecting. Search 'scams' on GOV.UK for information on how to recognise genuine HMRC contact. You can also forward suspicious emails claiming to be from HMRC to [email protected] and texts to 60599.

I hope this information helps and supports your business.