 I'm writing to you with the latest information about the financial support schemes available to help you, as part of the UK Government's Plan for Jobs. This includes: - the 21 June deadline for joining the online VAT deferral new payment scheme
- a reminder of the 14 July deadline for submitting your June Coronavirus Job Retention Scheme (CJRS) claims
- details of changes to the CJRS from July.
To find out what other financial support may be available for you and your business during this time, search 'find coronavirus financial support' on GOV.UK. - VAT deferral – final chance to join online
- Submit your CJRS claims for June
- Changes to the CJRS from July
- Use our updated CJRS templates to make claiming for multiple employees easier
- Where can I get further support?
- A word about scams
1. VAT deferral – final chance to join online The VAT deferral new payment scheme is open for all businesses who deferred paying VAT due between 20 March and 30 June 2020, and were unable to pay in full by 31 March 2021. The last day you can join this scheme online is 21 June. If you join by this date you can spread your payments across up to eight instalments. If you have deferred paying VAT and have not yet joined the VAT deferral new payment scheme, you may be charged a 5% penalty and/or interest if you do not join online by the deadline of 21 June or pay in full by 30 June. You can join quickly and simply online without needing to call us. To find out more, including what you need to join online, go to GOV.UK and search 'VAT deferral'. If you're still unable to pay and need more time, please contact us to make an alternative arrangement by 30 June 2021 – go to GOV.UK and search 'if you cannot pay your tax bill on time'. Back to the top
2. Submit your CJRS claims for June CJRS claims for periods in June can now be submitted and must be made by Wednesday 14 July. You can claim 80% of your furloughed employees' usual wages for the hours not worked, up to a cap of £2,500 per month. You can claim before, during or after you process your payroll. If you can, it's best to make a claim once you're sure of the exact number of hours your employees will work so you don't have to amend your claim later. Conditions of claiming CJRS grants You must pay the associated employee tax and National Insurance contributions to HMRC. This is a condition of claiming the grant, and not doing so will mean you'll need to repay the whole of the CJRS grant and you may not be able to claim future CJRS grants. If you're having difficulty paying any of your tax liabilities to HMRC, we can work with you to explore affordable payment options – for example, through a payment plan where you can pay in instalments. To find out more, go to GOV.UK and search 'time to pay arrangement'. Flexibly furloughing employees If your business continues to be affected by coronavirus, you don't need to place all your employees on full furlough. You can also use the CJRS flexibly if you bring your employees back to work for some of their usual hours. You can claim a portion of your employees' usual wage costs, but only for the hours spent on furlough. You must not claim under the CJRS for any hours that your employees work. We are carrying out compliance checks to identify error and fraud in claims. What you need to do now: - If you haven't submitted your claims for May but believe that you have a reasonable excuse for missing the deadline (14 June), check if you can make a late claim by searching 'claim for wages' on GOV.UK.
- Submit any claims for June no later than Wednesday 14 July.
- Keep records that support any CJRS grant amounts you claim, in case HMRC needs to check them.
- Make sure you're paying employee tax and National Insurance contributions to HMRC and contact us if you're struggling to pay.
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3. Changes to the CJRS from July In July, the UK Government will pay 70% of employees' usual wages for the hours not worked, up to a cap of £2,187.50. In August and September, this will reduce to 60% of employees' usual wages up to a cap of £1,875. You will need to pay the 10% difference in July, and 20% in August and September, so that you continue to pay your furloughed employees at least 80% of their usual wages for the hours they do not work during this time, up to a cap of £2,500 per month. You can still choose to top up your employees' wages above the 80% level or cap for each month if you wish, at your own expense. To help you plan ahead for future claim periods, the CJRS calculator is available to help you work out how much you can claim for employees up to the end of September. To find this and everything you need to know about the CJRS, search 'Job Retention Scheme' on GOV.UK. Back to the top
4. Use our updated CJRS templates to make claiming for multiple employees easier
We've updated our claims process for employers who have 16 or more employees, making it easier to add their details. Different templates are available if you are claiming for between 16-99 employees, or for 100 or more employees. If you were already using our previous template to claim for 100 employees or more, you can carry on using it. Third-party software incorporating this will still work. You must enter all the information in the right format before uploading the completed template so that your claim is processed quickly and successfully. We've also updated the process to help you get your claim right first time and provide all the information needed so that your claims aren't delayed or stopped. For example, if you can't provide a National Insurance number for an employee, you can now select a reason for this. If you make a mistake, the template will highlight it to help you put it right before you submit your claim. Please remember not to change the format of the template before you submit it, as that won't be accepted by our system. You can find everything you need to help you make a claim, including our updated templates, by searching 'claim for wages' on GOV.UK. Back to the top
5. Where can I get further support? Thousands of people have benefitted from our webinars, which offer information on the CJRS and other government support, and how they apply to you. To book online, or to view updated guidance, go to GOV.UK and search 'help and support if your business is affected by coronavirus'. If you're booked on a webinar but can no longer attend, please cancel your place to allow space for others to register. There's a list of monthly claims deadlines and a helpful step-by-step guide on GOV.UK, summarising the latest information on the CJRS and the steps you need to take to make a claim – you can find these by searching 'Job Retention Scheme step by step guide'. Back to the top
6. A word about scams We are aware of recent increases in scams via phone calls, emails and texts. If someone contacts you or your employees unexpectedly claiming to be from HMRC – possibly saying that you owe tax and face arrest, are due a tax refund, that your National Insurance number has been compromised or asking you to transfer money or give bank details – it's likely to be a scam. Search GOV.UK for our 'scams checklist' and to find out how to report tax scams. You can also access the National Cyber Security Centre's new guide on how to stay secure online and protect yourself or your business against cybercrime by searching 'Cyber Aware'. Yours faithfully | 
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