HMRC COVID19 Support news update | Dunhams News Window.

Actions for you – final Job Retention Scheme claims

Posted on: 20-10-2021

This is a message from HMRC’s help and support email service

HMRC COVID19 Support news update | Dunhams News Window.

Dear customer,

I’m writing to you with the latest information about the closure of the Coronavirus Job Retention Scheme (CJRS) and the Statutory Sick Pay (SSP) Rebate scheme. 

1. The Coronavirus Job Retention Scheme
2. Reporting coronavirus grants on your tax return
3. Frequently asked questions about the Coronavirus Job Retention Scheme 
4. Final claims for the Statutory Sick Pay Rebate Scheme 
5. Closure of extended appeal window due to coronavirus
6. Automatic enrolment for pensions 
7. A word about scams
1. The Coronavirus Job Retention Scheme
The CJRS closed on 30‌‌‌‌‌ ‌September and the final deadline for claims was 14‌‌‌ ‌‌‌ ‌October.
What you need to do now:
• if you need to amend claims for September, you must do so by Thursday‌‌ ‌28‌‌ ‌October  
• keep records for six years supporting the grants you claimed, in case we need to check them
• include grants  as income on your company tax return, partnership tax return or the self-employment of your individual tax return for the tax year of your reciept, depending on your business type  
• search ‘Plan for Jobs’ on GOV‌‌‌.UK if you want to see other Government support that may be available to you.
2. Reporting coronavirus grants on your tax return
Grants to support businesses and self-employed people during the pandemic are taxable. If you claimed CJRS grants, or other COVID-19 grants, you need to include these as income on your tax return. Depending on your business type you’ll need to report this as income on your company tax return (CT600), partnership return (SA800) or the self-employment pages of your individual tax return (SA103).
To find examples of the types of grants or payments you need to include, when, and how to include them on your tax return, search ‘reporting coronavirus grants and support’ on GOV‌‌‌.UK.
3. Frequently asked questions about the CJRS
You can find everything you need to know about the CJRS on GOV‌‌‌.UK by searching ‘Job Retention Scheme’, but here are the answers to the most frequently asked questions:
What if I’ve missed the deadline to claim?
We may accept a claim made after the deadline if:
• you have a reasonable excuse for failing to make the claim in time – despite taking care to do so, and  
• you submitted your claim as soon as you were able to.
Examples of reasonable excuses can be found on GOV‌‌‌.UK – search ‘claim for wages’.
What if I’ve claimed too much in error?
If you’ve claimed too much in CJRS grants and have not already repaid the overclaimed amount, you can let us know and make a repayment online by card or bank transfer – go to ‘pay Coronavirus Job Retention Scheme grants back’ on GOV‌‌‌.UK.
You must tell us and repay the money by the latest of whichever date below applies: 
• 90 days from receiving the CJRS money you’re not entitled to  
• 90 days from the point circumstances changed so that you were no longer entitled to keep the CJRS grant.
If you don’t, you may have to pay interest and a penalty as well as repaying the excess CJRS grant. Search ‘Interest rates for late and early payments’ on GOV‌‌‌.UK. 
What if I haven’t claimed enough?
If you made a mistake in your last claim for September that means you received too little money, you’ll need to amend it by Thursday‌‌ ‌28 ‌October. To find out how, search ‘get help with the Coronavirus Job Retention Scheme’ on GOV‌‌‌.UK.
4. Final claims for the Statutory Sick Pay Rebate Scheme
‌‌The SSP Rebate Scheme closed on 30 September 2021 and you have until‌‌ ‌31 December 2021 to submit any final claims, or to amend claims you have already submitted.
As a reminder, if you’re an employer with fewer than 250 employees and if you’ve paid SSP to employees for sickness absence or self-isolation that was coronavirus-related on or before 30 September, you could be eligible for support. You can make claims yourself, or speak to your tax agent about making claims on your behalf. The repayment can cover up to two weeks of the applicable rate of SSP.
For more information on eligibility and how to make your final claims, search ‘check if you can claim back Statutory Sick Pay’ on GOV‌‌‌.UK.
5. Extended window to appeal now closed
In February 2020, HMRC introduced a three-month extended window to appeal against tax decisions and penalties if the delay in making the appeal was due to coronavirus. This ended on 30 September. For tax decisions and penalties dated up to and including 30 September 2021, the extended window to appeal is still available. You should follow the normal process and times for appealing decisions dated from 1 October onwards.
We know that some customers are still feeling the impacts of coronavirus, and this may still be a reasonable excuse for not meeting tax obligations on time. We will consider appeals and ask for evidence if needed. For more support search ‘disagree with a tax decision’ on GOV‌‌‌.UK.
6. Automatic enrolment for pensions
This is a reminder that employers’ automatic enrolment duties continue to apply as normal. It’s important that you continue to support your employees by meeting your ongoing legal duties, including paying the correct pension contributions.
Keep supporting your employees and they’ll keep supporting you
Make sure you understand what you need to do and by when. This includes:
• paying the correct amount on time to your staff pension scheme  
• checking if new staff are eligible for a pension scheme and letting them know  
• re-enrolling eligible staff at the right time.
For more information on your role as an employer, search The‌‌ ‌Pension‌‌ ‌Regulator’s website: the‌‌ ‌pension‌‌ ‌regulator.‌‌gov‌‌‌‌.uk and search for ’employer ongoing pension duties’.
7. A word about scams
We are urging customers to be careful if they are contacted out of the blue by someone asking for money or personal information. We continue to see high numbers of fraudsters calling, emailing or texting customers claiming to be from HMRC.
If in doubt, we advise you not to reply directly to anything suspicious, but to contact HMRC straight away and search GOV‌‌‌.UK for ‘HMRC scams’.
The National Cyber Security Centre has a helpful guide on how to stay secure online and protect yourself or your business against cyber crime, which you can find by searching ‘Cyber Aware’.
Yours faithfully
Jim Harra
Chief Executive and First Permanent Secretary – HMRC

If you would like any assistance with any of these points.

Please Call Us on 0161 872 8671

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