9th April 2021

The Coronavirus Job Retention Scheme has been extended until 30 September 2021.

Claims for furlough days in March 2021 must be made by 14 April 2021.

You can no longer submit claims for claim periods ending on or before 31 October 2020.

To use the scheme, the steps you’ll need to take are:

  1. check if you can claim
  2. check which employees you can put on furlough
  3. steps to take before calculating your claim using the Coronavirus Job Retention Scheme
  4. calculate how much you can claim
  5. claim for your employees’ wages
  6. report a payment in PAYE Real Time Information

If you’re an employee you cannot claim for yourself, instead you should check if your employer can use the Coronavirus Job Retention Scheme

Use this service to:

  • claim for your employees’ wages
  • save and continue a claim (within 7 days of starting it)
  • delete a claim (within 72 hours of submitting it)

What you’ll need

To make a claim, you will need:

  • to be registered for PAYE online
  • your UK, Channel Island or Isle of Man bank account number and sort code (only provide bank account details where a BACS payment can be accepted)
  • the billing address on your bank account (this is the address on your bank statements)
  • your employer PAYE scheme reference number
  • the number of employees being furloughed
  • each employee’s National Insurance number (you will need to search for their number using basic PAYE tools if you do not have it or contact HMRC if your employee has a temporary number or genuinely has never had one)
  • each employee’s payroll or employee number (optional)
  • the start date and end date of the claim
  • the full amounts of employee wages you’re claiming for
  • your phone number
  • contact name

You also need to provide either:

If you’re claiming for employees that are flexibly furloughed, you’ll also need:

  • the number of usual hours your employee would usually work in the claim period
  • the number of hours your employee has or will work in the claim period
  • you will also need to keep a record of the number of furloughed hours your employee has been furloughed in the claim period

It is important that you provide the data HMRC need to process your claim. Payment of your grant may be at risk or delayed if you submit a claim that is incomplete or incorrect.

Find out more information at ni.businessinfo.co.uk