• April 2020

    MonTueWedThuFriSatSunTax week
    --1   2   3   4   5   52
    6   7   8   9   1011121
    131415161718192
    202122232425263
    27282930---4
    • 6th - Start of 2020-2021 tax year
    • 19th - HMRC cheque payments due
    • 22nd - HMRC BACS payments due
    • 13th - Easter Monday (E,W,NI)
    • 10th - Good Friday (E, W, NI, S)
  • May 2020

    MonTueWedThuFriSatSunTax week
    ----1   2   3   4
    4   5   6   7   8   9   105
    111213141516176
    181920212223247
    252627282930318
    • 8th - May Bank Holiday (E,W,NI,S)
    • 19th - HMRC cheque payments due
    • 22nd - HMRC BACS payments due
    • 25th - Spring Bank Holiday (E,W,NI,S)
    • 31st - Employee P60s due
  • June 2020

    MonTueWedThuFriSatSunTax week
    1   2   3   4   5   6   7   9
    8   9   101112131410
    1516171819202111
    2223242526272812
    2930-----13
    • 19th - HMRC cheque payments due
    • 22nd - HMRC BACS payments due
  • July 2020

    MonTueWedThuFriSatSunTax week
    --1   2   3   4   5   13
    6   7   8   9   10111214
    1314151617181915
    2021222324252616
    2728293031--17
    • 6th - Forms P11D, P11D(b) and P9D due
    • 6th - Form 42 Due
    • 12th - Battle of the Boyne - Bank Holiday (NI)
    • 19th - HMRC cheque payments due
    • 19th - Payment of 2019/20 Class 1A NIC due
    • 22nd - HMRC BACS payments due
    • 31st - Payment of 2019/20 Class 2 NIC due
  • August 2020

    MonTueWedThuFriSatSunTax week
    -----1   2   17
    3   4   5   6   7   8   9   18
    1011121314151619
    1718192021222320
    2425262728293021
    31------22
    • 3rd - Summer Bank Holiday (S)
    • 19th - HMRC cheque payments due
    • 22nd - HMRC BACS payments due
    • 31st - Summer Bank Holiday (E,W,NI)
  • September 2020

    MonTueWedThuFriSatSunTax week
    -1   2   3   4   5   6   22
    7   8   9   1011121323
    1415161718192024
    2122232425262725
    282930----26
    • 19th - HMRC cheque payments due
    • 22nd - HMRC BACS payments due
  • October 2020

    MonTueWedThuFriSatSunTax week
    ---1   2   3   4   26
    5   6   7   8   9   101127
    1213141516171828
    1920212223242529
    262728293031-30
    • 5th - Personal Income Tax Statement
    • 19th - HMRC cheque payments due
    • 22nd - HMRC BACS payments due
    • 31st - Paper Self Assessment Tax Return Deadline
  • November 2020

    MonTueWedThuFriSatSunTax week
    ------1   30
    2   3   4   5   6   7   8   31
    9   10111213141532
    1617181920212233
    2324252627282934
    30------35
    • 19th - HMRC cheque payments due
    • 22nd - HMRC BACS payments due
    • 30th - St. Andrew's Day (S)
  • December 2020

    MonTueWedThuFriSatSunTax week
    -1   2   3   4   5   6   35
    7   8   9   1011121336
    1415161718192037
    2122232425262738
    28293031---39
    • 19th - HMRC cheque payments due
    • 22nd - HMRC BACS payments due
    • 25th - Christmas Day
    • 26th - Boxing Day
  • January 2021

    MonTueWedThuFriSatSunTax week
    ----1   2   3   39
    4   5   6   7   8   9   1040
    1112131415161741
    1819202122232442
    2526272829303143
    • 1st - New Year's Day
    • 19th - HMRC cheque payments due
    • 22nd - HMRC BACS payments due
    • 31st - Online Self Assessment Tax Return Due
  • February 2021

    MonTueWedThuFriSatSunTax week
    1   2   3   4   5   6   7   44
    8   9   101112131445
    1516171819202146
    2223242526272847
    • 19th - HMRC cheque payments due
    • 22nd - HMRC BACS payments due
  • March 2021

    MonTueWedThuFriSatSunTax week
    1   2   3   4   5   6   7   48
    8   9   101112131449
    1516171819202150
    2223242526272851
    293031----52
    • 17th - St. Patrick's Day (NI)
    • 19th - HMRC cheque payments due
    • 22nd - HMRC BACS payments due
UK Tax Week

   23 Nov - 29 Nov

43

 

COVID-19 October Update: Job Retention Scheme

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Summary

With the extension of the Job Retention Scheme, HMRC will reimburse 80% of the salary of 'furloughed' workers. 'Furloughed' workers are not working but still on the payroll.

COVID-19 October Update: Job Retention Scheme Extension

As part of the government's plan for the next phase of its response to the Covid-19 outbreak, the Prime Minister recently announced that additional financial support is being provided to people and businesses across the UK.

 

Coronavirus Job Retention Scheme Extension


The Coronavirus Job Retention Scheme has been extended until December, with employees receiving 80% of their current salary for hours not worked, up to a maximum of £2,500.

Businesses will be able to choose to bring furloughed employees back to work on a part time basis or furlough them full-time and will only be asked to cover National Insurance and employer pension contributions for the hours the employee does not work.

The Job Support Scheme has been postponed until the Job Retention Scheme ends.

Additional guidance, including how to claim through an updated claims service, will be published on the HMRC website shortly. 

 

Eligibility for the scheme

 

Employers:

 

  • All employers with a UK bank account and UK PAYE schemes are eligible
  • Neither the employer nor the employee needs to have previously used the CJRS.
  • Partially publicly funded organisations may be eligible where their private revenues have been disrupted. All other eligibility requirements apply to these employers.

Employees

 

  • Employees must be on an employer's PAYE payroll by 23:59 30th October 2020 - a Real Time Information (RTI) submission notifying payment for that employee to HMRC must have been made on or before 30th October 2020.

*As under the current Job Retention Scheme rules:

  • Employees can be on any type of contract. Employers will be able to agree any working arrangements with employees.
  • Employers can claim the grant for the hours their employees are not working, calculated by reference to their usual hours worked in a claim period.
  • When claiming the CJRS grant for furloughed hours, employers will need to report and claim for a minimum period of 7 consecutive calendar days.
  • Employers will need to report hours worked and the usual hours an employee would be expected to work in a claim period.
  • For worked hours, employees will be paid by their employer subject to their employment contract and employers will be responsible for paying the tax and NICs due on those amounts.

 

For more information, please visit the HMRC website here.

 

This article is for general information purposes. It is not addressed to any specific parties and does not constitute advice (legal or otherwise) to any person.

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