HMRC has published new templates for making claims under the Coronavirus Job Retention Scheme to simplify the process. It is now possible to submit claims using a template within the system which can include staff without national insurance numbers even when grants cover fewer than 100 members of staff.
As the Coronavirus Job Retention Scheme (CJRS) enters its fourth and final phase, HMRC has updated its claims templates covering 100 or more members of staff and has also published a new template for those claiming for between 16 and 99 employees.
Previously, for claims covering less than 100 employees a national insurance number (NINO) was mandatory for every staff member. For those who did not have a NINO a telephone call had to be made to HMRC to submit a claim.
The new template aligns with the 100+ employee claim process, so that where a NINO is missing the employer can just select a reason for the omission and continue to submit the claim. This is particularly important given that the Department for Work and Pensions ceased having face-to-face national insurance interviews in March 2020.
The change will remove a significant burden from employers who are now submitting claims for fewer staff and so more will fall below the 100-employee threshold.
HMRC has also confirmed that the templates have been amended to help employers avoid errors. If a mistake is made the claim will not be accepted, the errors will be highlighted to help employers correct them and then resubmit their claim. Mistakes that will be highlighted include:
- details input using the wrong format,
- incorrect details, and
- duplicate or missing information.
HMRC urges employers not to change the format of the template before they submit a claim, warning that different formats will not be accepted by HMRC’s system.
HMRC has replaced the earlier version of the 16-99 user template to address feedback around the validation for the number of sheets in the template, and protection for the validation page.
Feedback on the templates
ICAEW's Tax Faculty is asking for feedback on the new CJRS templates and specifically whether users are seeing a potential error. Some members have reported validation problems with the new template for grant claims below 100 employees.
More support:
- Everything needed to make a claim on gov.uk
- Templates for 100+ employees
- Template for 16-19 employees
- ICAEW support on CJRS, icaew.com/CJRS.
Webinar: CJRS V4 calculations
ICAEW’s Tax Faculty is urging employers and agents to watch a free webinar outlining how to calculate grant entitlement under the final phase of the Coronavirus Job Retention Scheme.
More support on tax
ICAEW's Tax Faculty provides technical guidance and practical support on tax practice and policy. You can sign up to the Tax Faculty's free enewsletter (TAXwire) which provides weekly updates on developments in tax.
Sign up for TAXwireJoin the Tax FacultyTax Faculty
This guidance is created by the Tax Faculty, recognised internationally as a leading authority and source of expertise on taxation. The Faculty is the voice of tax for ICAEW, responsible for all submissions to the tax authorities. Join the Faculty for expert guidance and support enabling you to provide the best advice on tax to your clients or business.
-
Update History
- 10 Jun 2021 (12: 00 AM BST)
- Page updated to insert request for feedback on potential validation error for the template for fewer than 100 employees.
- 21 Jun 2021 (12: 00 AM BST)
- Page updated to insert information on HMRC replacing the earlier version of the 16-99 user template.
