Need to Know: May CJRS claims, changes to the scheme from July, and VAT deferral

We bring you the latest news from Government, the legislation you need to know, and what’s going on in the wider GCMA world… This week: The latest on deadlines for Coronavirus Job Retention Scheme claims; what changes are coming in from July, and more on the VAT deferral new payment scheme HMRC have issued details about the latest financial support scheme to help businesses during Covid-19 as part of the Government's Plan for Jobs. Three key areas for golf club managers cover May CJRS claims, the changes to the scheme that will come into effect from July, and the latest news in the VAT deferral new payment scheme. MAY CJRS CLAIMS HMRC say claims for May can now be submitted and must be made by Monday, June 14. They state: "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." Businesses are encouraged to check whether they, and their employees, are eligible, and how they can claim by using the CJRS calculator by searching 'job retention scheme' on On the conditions of claiming grants and what businesses need to do now, HMRC say the following: "You must pay the associated employee tax and National Insurance contributions to HMRC. This is a condition of applying for the grant, so not doing so will mean you’ll need to repay the whole of the CJRS grant and you may not be able to claim for future CJRS grants. "If you are having difficulties paying any of your tax liabilities to HMRC, we will work with you to explore affordable payment options – for example, through a payment plan where you can pay over time, in instalments. To find out more go to GOV‌‌‌‌.UK and search 'time to pay arrangement'. What you need to do now "If you haven’t submitted your claim for April but believe that you have a reasonable excuse for missing the 14‌‌‌ ‌May deadline, check if you can make a late claim by searching 'claim for wages' on GOV‌‌‌‌‌‌‌‌.UK. Submit any claims for May no later than Monday‌‌‌ ‌‌14‌‌ June. Keep records that support the amount of CJRS grants 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." CHANGES TO THE CJRS FROM JULY In July, CJRS grants will cover 70% of employees' usual wages for the hours not worked, up to a cap of £2.187.50. In August and September, this reduces to 60% up to a cap of £1.875. HMRC say: "You will need to pay the 10% difference in July (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...
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