How to claim
You’ll need the Government Gateway user ID and password you got when you registered for PAYE online.
You can claim before, during or after you process your payroll as long as your claim is submitted by the relevant claim deadline. You cannot submit your claim more than 14 days before your claim period end date.
When making your claim:
- you do not have to wait until the end date of the claim period for a previous claim before making your next claim
- you can make your claim more than 14 days in advance of the pay date (for example, if you pay your employee in arrears)
If you do not finish your claim in one session, you can save a draft. You must complete your claim within seven days of starting it.
Claims must be submitted by 11.59pm 14 calendar days after the month you’re claiming for. If this time falls on the weekend or a bank holiday then claims should be submitted on the next working day.
| Claim for furlough days in | Claim must be submitted by |
|---|---|
| November 2020 | 14 December 2020 |
| December 2020 | 14 January 2021 |
| January 2021 | 15 February 2021 |
| February 2021 | 15 March 2021 |
| March 2021 | 14 April 2021 |
| April 2021 | 14 May 2021 |
If you want to delete a claim in the online service, you must do this within 72 hours of starting it.
HMRC will publish some of the employer’s claim information
As part of HMRC’s commitment to transparency and to deter fraudulent claims, information will be published about employers who claim for December onwards on the Coronavirus Job Retention Scheme. The following information will be published on GOV.UK:
- the employer name
- an indication of the value of the claim
- the company number for companies and Limited Liability Partnerships (LLP)
HMRC will also be improving the information available to employees by including details of claims made for them in their Personal Tax Account (PTA).
HMRC will not publish these details on GOV.UK if the employer can provide evidence that it would cause serious risk of violence or intimidation to certain individuals, or any individual living with them. You can read more about what evidence you would need to provide (opens in a new tab).
You can read more about the information that HMRC will make public here https://www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme#employer-claim-information-that-hmrc-will-make-public
The first publication is expected to be made on 26th January
Our Covid-19 Toolkit for small businesses is available here: http://www.sapphirebusinessservices.co.uk/wp/covid-19/