How to claim the Job Retention Scheme Grant?

Claim Job Retention Scheme Grant

On 15th April 2020 the government announced further guidance on how to claim the job retention scheme grant.

Follow our step by step guide on how to claim the grant via the Job Retention Scheme portal

When can a business claim the job retention scheme grant?

The portal will be available to accept grant claims on the 20th April 2020.

Can my accountant claim the grant on my behalf?

Yes but only if they are authorised as your agent for PAYE purposes.

An authorised agent will be able to log on and view your PAYE online portal. We always set this up for our payroll clients.

What about file only agents and payroll bureaus?

Unfortunately they won’t be able to complete the job retention scheme grant claim. Unless of course they are set up as an authorised agent with HMRC.

Under these circumstances they will need to provide the employer with the information so that the employer can complete the claim.

What information is required to claim the job retention scheme grant?

When the portal opens on 20th April 2020, the following information will be required to complete the grant claim:

• Your company UTR (Limited Companies) or self-assessment UTR (Soletraders)
• Your PAYE reference number
• All of the furloughed employee names, works number and NI number
• The claim period start date and end date (this must be a minimum of 3 weeks)
• The total amount which is being claimed
• Your bank account details including account number and sort code
• Your contact name and phone number

How will businesses access the Job Retention Scheme portal?

HMRC confirmed on 15th April 2020 that to access the job retention scheme portal you will need a Government Gateway ID and password. Both employers and registered agents can and should have their own separate access.

The Government Gateway portal can be accessed via this link

For reference, below is an image of our employer portal.Portal to claim Job Retention Scheme

I don’t have a Government Gateway ID or Password?

If you don’t have a Government Gateway ID then you can create one at this HMRC services webpage

NOTE: You may already have a Government Gateway for another HMRC service such as VAT, Corporation Tax, etc. If so, we recommend that you log on with those details and then you can add PAYE online to your list of services.

How should I record furlough pay in my payroll software?

To make the job retention scheme grant application as simple as possible we recommend that furlough pay is recorded separately.

We use Brightpay software to complete our own payroll and the payroll for all of our clients. In their latest update it allows for furloughed pay to be shown under additions and deductions. For full details please see Brightpay furlough guidance.

Other payroll software providers will have their own furlough reporting process.

How is the job retention scheme grant taxed?

Grants received as part of the job retention scheme are treated as taxable income in the accounts.

Businesses will however deduct the employment costs as business expenses in the normal way.

As a result the grant received isn’t producing additional profit. It is just offsetting against employees’ salaries who would not have been paid had the job retention scheme not been available.

Further information on the Job Retention Scheme

For detailed guidance on the job retention scheme including who is eligible and how to calculate furlough pay see our blog what is the job retention scheme?

At Patterson Hall Chartered Accountants we aim to provide our clients with the most up to date advice in this ever changing landscape. As soon as any further announcements are made we will be sure to update these blogs and notify our clients.

For further information on the Job Retention Scheme see the HMRC guidance

See below for other Coronavirus support available to small businesses:
Coronavirus Support Summary
VAT Deferral Scheme
Income Tax Deferral
Business Support Grant & Rates Relief
Self-employment Income Support Scheme

DISCLAIMER – Please note that the content contained in this article is for general information only and is not a substitute for professional advice – read our full disclaimer

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