Deadline for CJRS V1 claims is approaching

20 July: Coronavirus Job Retention Scheme (CJRS) claims for periods ending on or before 30 June 2020 must be made by 31 July 2020, ICAEW reminds members.

Employers and agents must submit all CJRS claims for periods ending on or before 30 June 2020 by 31 July 2020. After this date it will not be possible to make claims for these periods. Employers need to have made a claim on or before 31 July to be able to make a claim for July or future months.

HMRC’s calculator can now calculate claims for pay periods in July and August but the calculation of usual and actual hours for flexibly furloughed employees must be done manually and entered into the calculator.

From 1 August 2020 the scheme will no longer fund employers’ national insurance and pension contributions for furloughed employees.

HMRC is also reminding employers claiming for 100 or more employees to use the standard HMRC template to submit employees’ details. HMRC is currently contacting employers who have not submitted the correct data (including national insurance numbers) in the correct format.

Further support

• Watch the latest ICAEW webinar on the CJRS.
• ICAEW guidance on CJRS
• TAXguide 12/20 CJRS risks