The government has made a significant change to the Coronavirus Job Retention Scheme in relation to employee eligibility. Further detail has also been provided on using the online system and what detail is required before a claim can be made.

Stephen McConnell, Business Services Partner at accountancy and business advisory firm, Baker Tilly Mooney Moore explained: “Employers can now claim for employees that were employed as of 19 March 2020 and were on a company’s PAYE payroll on or before that date. This means that an RTI submission notifying payment in respect of that employee to HMRC must have been made on or before 19 March 2020.”

In addition to the information already advised, businesses will need to have a Government Gateway ID and password to access the portal. If any business doesn’t already have an account, it can apply for one online, by going to GOV.UK and searching for ‘HMRC services: sign in or register’. A business must also be enrolled for PAYE online – if you are not registered yet, you can do so now, or by going to GOV.UK and searching for ‘PAYE Online for employers’.

Baker Tilly Mooney Moore has been providing accountancy and business advisory services to clients in the private, public and voluntary sectors including Audit & Assurance, Taxation, Business Recovery & Insolvency and Consulting in Northern Ireland for over 90 years. Visit www.bakertillymooneymoore.co.uk to find out more.