The CJRS has been extended to 31 March 2021 for all parts of the UK. From 1 November, the UK Government will pay 80% of employees’ usual wages for the hours not worked, up to a cap of £2,500 per month. The government will review the terms of the scheme in January. You and your employees do not need to have benefited from the scheme before to claim for periods from 1 November. You must: - Submit any claims for periods up to 31 October on or before 30 November – they will not be accepted after this date. Claims are subject to eligibility and the rules in force at the time. See here for the full eligibility criteria. Submit any claims for November, no later than 14 December. You can claim before, during or after you process your payroll as long as your claim is submitted by the deadline. Claim through CJRS online . Keep any records that support the amount of CJRS grant you claim, in case HMRC needs to check them. You can view, print or download copies of your previously submitted claims by logging onto your CJRS service on GOV.UK. For details of reporting payments to HMRC see here. For claim periods from 1 December, you cannot claim CJRS grants for any days that your employee is serving a contractual or statutory notice period, including notice of retirement or resignation. You can check if you’re eligible, and work out how much you can claim using using the CJRS Calculator. There are now monthly deadlines for claims. Claims for periods starting on or after 1 November must be submitted within 14 calendar days after the month they relate to, unless this falls on a weekend in which case the deadline is the next weekday. Your deadline to make claims for employees furloughed in November is Monday 14 December. HMRC will publish the names, an indication of the value of claims and Company Registration Numbers of employers who make CJRS claims for periods from December onwards. We'll write to you again with details of when this information will be published. For claim periods from December, your employees will also be able to check if you have made a CJRS claim on their behalf through their online Personal Tax Account.
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