I’m writing to you with the latest information about the support schemes available to help your clients, as part of the UK Government’s Plan for Jobs.
This includes the latest on the Self-Employment Income Support Scheme (SEISS) and a reminder of the 14th September 2021 deadline for submitting your clients’ August Coronavirus Job Retention Scheme (CJRS) claims.
To find out what other financial support may be available for your clients during this time:
1. Submit CJRS claims for August
CJRS claims for August can now be submitted and must be made by Tuesday 14th September 2021.
For August and September, employers can claim 60% of furloughed employees’ usual wages for the hours not worked, up to a cap of £1,875 per month. They’ll need to contribute 20% from their own funds so that furloughed employees’ are paid at least 80% of their usual wages in total for the hours they do not work (up to a cap of £2,500 a month).
September will be the last month of the CJRS.
What you or your clients need to do now:
- work out how much they can claim, and the contribution they’ll need to make to reach 80% of usual wages, by searching ‘Job Retention Scheme’ on GOV.UK
- submit any claims for August, no later than Tuesday 14th September 2021
- keep records supporting the grants claimed, in case we need to check them
- make sure they continue paying CJRS-related employee tax and National Insurance contributions to HMRC, and contact us if they’re struggling to pay
- prepare for the scheme closing on 30th September 2021.
2. Frequently asked questions about the CJRS
You can find everything you need to know about the CJRS on GOV.UK, but here are some answers to the questions that employers have been asking us recently:
What if my client claimed too much in error?
If your client has claimed too much CJRS grant and has not already repaid the overclaimed amount, they can repay as part of their next online claim without needing to call us. If they claimed too much but do not plan to submit further claims, they can let us know and make a repayment online through our card payment service or by bank transfer – go to ‘pay Coronavirus Job Retention Scheme grants back’ on GOV.UK.
Your client must notify us and repay the money by the latest of whichever date applies below:
- 90 days from receiving the CJRS money they’re not entitled to
- 90 days from the point circumstances changed so that they were no longer entitled to keep the CJRS grant.
If your client does not do this, they may have to pay interest and a penalty, as well as repaying the excess CJRS grant.
What if my client hasn’t claimed enough?
If your client made a mistake in their claim that means they received too little money, they’ll need to amend their claim within 28 calendar days after the month the claim relates to – unless this falls on a weekend or bank holiday, where the deadline is the next weekday. The deadline to amend claims for July is Tuesday 31st August 2021.
To find out how to amend a claim:
The claims service for the fifth SEISS grant is now open and eligible customers have until 30th September 2021 to submit their claim. Thank you for helping clients who have made their claims already, and there’s more support for agents via our
The latest SEISS updates for you and your clients are also below.
Delays to processing some 2020-21 Self Assessment tax returns
As we shared in our last update, there is a delay to processing some 2020-21 tax returns where SEISS grant payments have not been reported in the way we expected, for example where our records show a different amount was paid than amount declared on the return.
From 19th June 2021 we automatically correct the SEISS grant amounts entered on 2020-21 Self Assessment returns when we process them. We are currently processing and correcting returns submitted before that date. This work is progressing faster than expected and we hope to provide you with a further positive update soon.
We will contact customers after correcting their return, and dependent on the changes made, you or your clients may need to take further action. It’s important to check any adjustment or statement of account to make sure the changes are accurate, otherwise your client might be taxed twice for their SEISS grant. If your clients receive a statement of account and need to make further amendments to their return, they can search ‘check if you need to change your Self Assessment return for SEISS’ on GOV.UK for help on how to do this.
To make it easier for customers to make changes to their tax returns, we have recently updated our processes and can now accept amendments to SEISS grant entries over the phone. Agents who are authorised by their clients can also make these amendments by phone, on their behalf.
We know you and your clients may have concerns around the delay in issuing SA302 tax calculations/evidence of earnings where they’re needed for mortgage applications. We have written to mortgage lenders to update them on the situation and ask that they consider accepting alternative evidence until this is resolved. Many mortgage providers will accept a copy of the SA302 printed from your client’s online Self Assessment account or commercial software – search for ‘mortgage providers and lenders accepting printed tax summaries’ on GOV.UK.
Support remains available for customers facing financial hardship due to the delay, and anyone in this situation should call us on 0800 024 1222 to speak to an adviser.
Advice for CIS subcontractors completing the turnover test for fifth SEISS grant
Construction Industry Scheme (CIS) subcontractors calculating their turnover figure for the 12- month period starting on any date between 1 April and 6th April 2020 (the pandemic year) should include the full amounts on their invoices, before any deductions contractors have made in the ‘CIS deductions’ box.
When finding their turnover figure on their Self Assessment tax return for 2019-20 or 2018-19 (the reference year), subcontractors should also use the full amount, before any deductions contractors have made in the ‘CIS deductions’ box.
We will be updating our GOV.UK guidance shortly to make this clear for customers who have CIS deductions.
4. COVID-19 changes being reviewed
Since March 2020, HMRC has introduced more than 80 tax policy and process easements to help our customers deal with the impacts of COVID-19. As COVID-19 restrictions are lifted, we’re reviewing these – with some due to end and others being permanently adopted to help customers manage their tax affairs in the future. An example of this is the electronic process that has now been adopted for transactions which previously required physical stamps, such as duty paid on shares purchased on a stock transfer form.
We’ll continue to update you when we make changes, so you and your clients can plan and prepare in good time.
We are urging customers to be careful if they are contacted out of the blue by someone asking for money or personal information. We continue to see high numbers of fraudsters calling, emailing or texting customers claiming to be from HMRC.
If in doubt, we advise you not to reply directly to anything suspicious, but to contact HMRC straight away and to search GOV.UK for ‘HMRC scams’.
The National Cyber Security Centre has a helpful guide on how to stay secure online and protect yourself or your business against cyber crime, which you can find at:
Chief Executive and First Permanent Secretary – HMRC