Submit your CJRS claims for May

CJRS claims for periods in May can be submitted now, and must be made by Monday‌‌‌‌ 14‌‌‌ ‌June.

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.

Check if you and your employees are eligible and work out how much you can claim using the CJRS calculator and examples, by searching ‘Job Retention Scheme’ on GOV‌‌‌‌‌‌‌‌‌‌‌‌.UK.

Changes to the CJRS from July

The UK Government will continue to pay 80% of your furloughed employees’ usual wages for the hours not worked, up to a cap of £2,500 per month, to the end of June.

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 will then reduce to 60% of employees’ usual wages up to a cap of £1,875.

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 of £2,500 per month.

For the hours not worked you can continue to choose to top up your employees’ wages above the 80% level or cap for each month, at your own expense.

VAT deferral – apply online by 21‌‌‌ ‌June

The VAT deferral new payment scheme is open for all businesses who deferred paying VAT due between 20‌‌‌ ‌March‌‌ ‌and 30‌‌‌‌‌ ‌‌June 2020 and were unable to pay in full by 31‌‌‌ ‌March‌‌ ‌2021.

If you haven’t done so yet, apply now to spread these payments – businesses that join by 19‌‌‌‌‌ ‌‌May‌‌‌ ‌2021 can pay in up to nine monthly instalments. If you apply to spread your payments between 20‌‌‌ ‌May and 21‌‌‌ ‌June you can pay in eight instalments.

21‌‌‌ ‌June is the deadline for you to join this scheme. You can apply quickly and simply online. To find out more, including what you need to sign up online, go to GOV‌‌‌‌‌‌‌‌‌‌‌‌.UK and search ‘VAT deferral’.

Claiming tax relief for working from home

Your employees may be able to claim tax relief for additional household costs if they have to work at home on a regular basis, either for all or part of the week. Additional costs include heating, metered water bills or business calls that have been incurred wholly, exclusively and necessarily as a direct result of working from home. They don’t include costs that would stay the same whether employees are working at home or in an office.

Your employees can apply quickly and easily using the HMRC online service, which is now open for claims covering periods up to 5‌‌‌ ‌April‌‌‌ ‌2022. For more information go to GOV‌‌.UK and search ‘tax relief job expenses’.

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