Businesses should be able to access the HMRC Coronavirus Job Retention Scheme portal from next Monday, 20th April.

Grants to cover 80% of an employee’s salary (which can be backdated to 1^st March) can be re-claimed, with the first reimbursements aiming to be made on 30th April and future payments being made 4/6 weeks after submission.

It is anticipated that further guidance will be issued to enable employers to have submissions ready prior to the portal opening and HMRC will have 2,000 advisers manning a helpline.

A claim can be made 14 days in advance of your usual monthly or weekly payroll period, although only one claim can be made in that period.

In order to make a claim you will need to have documents ready detailing:

• The bank account number and sort code you wish HMRC to pay into;
• Unique Tax Ref, Company Tax Ref or Company Registration Numbers;
• The total furloughed period and the total amount being claimed for all employees;
• For each furloughed worker you will need their name, employee and NI number; and
• A contact name and phone number for HMRC to speak to if necessary.

If you outsource your payroll then they should be able to claim for you as long as you have provided them with all the information regarding who has been furloughed, for what period and whether they’re being paid 80% or 100% of salary.

Further clarification has been provided below:

• Employees can be changed from furlough to sick pay and back again.
• Visa conditions will not be deemed to be breached if an employee receives payment as a furloughed worker.
• Employees who have been transferred under TUPE after 28^th February from a previous business can be furloughed, as long as TUPE or PAYE succession rules are applicable.
• Employees who were placed in a payroll consolidation scheme after 28^th Feb can also be furloughed.
• NI and pension elements are based on the furloughed salary.
• Employees cannot carry out any work for a business linked to their employer.
• The full amount received from the grant must be paid in its entirety to the employee.
• HMRC have warned businesses that if furloughed employees continue to work and there is evidence of this then no payment will be made.

Please contact Sarah Collier scollier@kbl.co.uk with any employment law queries.  Correct as at 15th April 2020.