Dear customer, Weâre writing to provide you with further information on the support schemes available to help you through the COVID-19 pandemic: Job Support Scheme Expansion of Job Support Scheme Job Retention Bonus Coronavirus Job Retention Scheme VAT Deferral New Payment Scheme. Job Support Scheme The government recently announced the Job Support Scheme (JSS) to protect jobs where businesses remain open but are facing lower demand over the winter months due to COVID-19. Under JSS the government will contribute towards the wages of your employees if they are working fewer than normal hours due to decreased demand. You will continue to pay the wages for the hours your staff work. Employees must work at least 33% of their usual hours. For the hours not worked, you and the government will pay a third each of their usual wages (the government contribution is capped at £697.92 per month). Expansion of Job Support Scheme The government today (9âââ October) announced an expansion of the JSS, to provide temporary support to businesses whose premises have been legally required to close as a direct result of coronavirus restrictions. Under this expansion, affected businesses will receive grants towards the wages of employees who have been instructed to and cease work. This will cover businesses that, as a result of restrictions set by one or more of the four governments of the UK, are legally required to close their premises, or to provide only delivery and collection services from their premises. The government will pay two thirds of employeesâ usual wages, up to a maximum of £2,100 per month. You will not be required to contribute towards wages, but do need to cover employer National Insurance and pension contributions. You can apply for the JSS including the new expansion even if you havenât previously used the Coronavirus Job Retention Scheme (CJRS). JSS is available for six months, from 1âââ November, with payment of grants in arrears from early December. The scheme will be reviewed in January. Search 'Job Support Scheme expanded to firms required to close due to Covid Restrictionsâ and âJob Support Scheme factsheetâ on GOV.UK for more details. Further information will be published in the coming weeks. Job Retention Bonus â guidance now live Further guidance for the Job Retention Bonus is now available. It includes information about how you can check if your employees are eligible and when you can claim the bonus. Youâll be able to claim a one-off payment of £1,000 for every eligible employee you furloughed and claimed for through the Coronavirus Job Retention Scheme (CJRS) and kept continuously employed until at least 31âââ January 2021. You do not have to pay this money to your employee. To be eligible, employees must earn at least £1,560 between 6ââââââ November 2020 and 5âââ February 2021 and have received earnings in the November, December and January tax months. Employees must also not be serving a contractual or statutory notice period for you on 31âââ January 2021. You will be able to claim the bonus from 15âââ February until 31âââ March, once you have submitted PAYE information for the period up to 5âââ February 2021. Weâll let you know how you can make a claim when further guidance is published by the end of January. You can still claim the Job Retention Bonus if you make a claim for the same employees through the Job Support Scheme, as long as you meet the eligibility criteria for both. Further information can be found on GOV.âââUK by searching âJob Retention Bonus Guidanceâ. What you need to do now If you intend to claim the Job Retention Bonus, you must: keep your PAYE submissions up-to-date and on time, with Real Time Information (RTI) reporting for all employees, including reporting the leaving date for any employees that stop working for you in the month they leave or the next Full Payment Submission use the irregular payment pattern indicator in RTI for any employees not paid regularly provide any employee data for past CJRS claims that HMRC has requested make sure all your CJRS claims have been accurately submitted and you have told us about any changes needed (for example if youâve received too much or too little). Coronavirus Job Retention Scheme â changes from 1âââ October  From 1âââ October, HMRC will pay 60% of usual wages up to a cap of £1,875 per month for the hours furloughed employees do not work. You will continue to pay your furloughed employees at least 80% of their usual wages for the hours they do not work, up to a cap of £2,500 per month. You will need to fund the difference between this and the CJRS grant yourself. The caps are proportional to the hours not worked. For example, if your employee is furloughed for half their usual hours in October, you are entitled to claim 60% of their usual wages for the hours they do not work, up to £937.50 (half of £1,875 cap). You must still pay your employee at least 80% of their usual wages for the hours they donât work, so for someone only working half their usual hours youâd need to pay them up to £1,250 (half of £2,500 cap), funding the remaining portion yourself. For help with calculations, search âCalculate how much you can claim using the Coronavirus Job Retention Schemeâ on GOVâ.âââUK. Youâll also continue to pay your furloughed employeesâ National Insurance and pension contributions from your own funds. The scheme closes on 31ââââââ October and you will need to make any final claims on or before 30âââ November. You will not be able to submit or add to any claims after 30âââ November. Claimed too much in error? Itâs important that you continue to check each claim is accurate before submitting it, and we would also recommend checking previous claims so you can avoid any penalties for claiming too much. If you have claimed too much CJRS grant and have not repaid it, you must notify us and repay the money by the latest of whichever date applies below: 90 days from receiving the CJRS money youâre not entitled to 90 days from the point circumstances changed so that you were no longer entitled to keep the CJRS grant 20âââ October 2020, if on or before 22âââ July you received CJRS money you were not entitled to, or if your circumstances changed. If you do not do this, you may have to pay interest and a penalty as well as repaying the excess CJRS grant. For more information on interest search 'Interest rates for late and early payments' on GOVâ.âââUK. How to let us know if you have claimed too much You can let us know as part of your next online claim without needing to call us. If you claimed too much but do not plan to submit further claims, you can let us know and make a repayment online through the new card payment service â go to 'Pay Coronavirus Job Retention Scheme grants back' on GOVâ.ââââââUK. Further support Guidance and live webinars offering you more support on changes to CJRS and how they impact you are available to book online â go to GOVâ.ââââââUK and search 'help and support if your business is affected by coronavirus'. Our phone lines and webchat remain very busy, so the quickest way to find the support you need is on GOVâ.ââââââUK. This will leave our phone lines and webchat service open for those who need them most.  VAT Deferral New Payment Scheme If you deferred VAT payments that were due between 20ââââââ March and 30âââ June 2020, then these payments need to be made to HMRC by 3âââ1âââ March 2021. You can use the VAT Deferral New Payment Scheme to spread these payments over equal instalments up to 31âââ Marchâââ 2022. Alternatively, you can make payments as normal by 3âââ1âââ March 2021, or make Time To Pay arrangements with HMRC if you need more tailored support. More information on the VAT Deferral New Payment Scheme will be available on GOV.âââUK in the coming months. Protect yourself from scamsâ¯â¯Â Stay vigilant about scams, which may mimic government messages as a way of appearing authentic. Search 'scams' on GOVâ.âââUK for information on how to recognise genuine HMRC contact. You can also forward suspicious emails claiming to be from HMRC to phishing@hmrc.gov.uk and texts to 60599.   I hope this information helpsâ¯youâ¯and your business. Weâll continue to keep you updated on scheme developments over the coming weeks.⯠Yours faithfully Jim Harra Chief Executive and Permanent Secretary â HMRC |