Applying for Job Retention scheme but I only use Basic PAYE Tools and not PAYE-Online services

frankleggett

We are a small company with 2 employees myself and my wife and our work like many people has dried up since March. We have decided to furlough of us as and so we have started the process of apply for the grant on the government Job Retention Scheme. We currently do all our PAYE returns using the HMRC software "Basic PAYE Tools" and we don't use the PAYE-Online services via the Gov.uk Gateway for PAYE. Following instructions on the website for the Job Retention Scheme we have applied to use the PAYE-Online services and we have come across the following question "Please enter the first pay day, or the first date you made payments of expenses or provided benefits to your employees" does this mean we will have to enter all our PAYE payment details again for the last 5 years and if so will be asked to pay the tax and NIC again even though we have paid them and submitted them automatically using the Basic PAYE Tools software for the last 5 years?

sliphi

frankleggett said:

We are a small company with 2 employees myself and my wife and our work like many people has dried up since March. We have decided to furlough of us as and so we have started the process of apply for the grant on the government Job Retention Scheme. We currently do all our PAYE returns using the HMRC software "Basic PAYE Tools" and we don't use the PAYE-Online services via the Gov.uk Gateway for PAYE. Following instructions on the website for the Job Retention Scheme we have applied to use the PAYE-Online services and we have come across the following question "Please enter the first pay day, or the first date you made payments of expenses or provided benefits to your employees" does this mean we will have to enter all our PAYE payment details again for the last 5 years and if so will be asked to pay the tax and NIC again even though we have paid them and submitted them automatically using the Basic PAYE Tools software for the last 5 years?

No, it means you have to enter the date you first paid an employee or the first date you made payments of expenses or provided benefits to your employees.

How have you been filing your CT600 (Company Tax Return) if you don't have an online account???

frankleggett

Thanks for the reply. Our Tax returns are done by our accountant. We handle the PAYE submissions and payments and also VAT. We do have a Gov.uk Gateway account no. but we submit VAT using our accountancy software now and we submit our PAYE details via Basic PAYE Tools, all other company tax requirements are compiled and submitted by our accountant.
Basically I'm confused as I thought we were submitting our PAYE online by using the Basic PAYE Tools software but we appear to be being asked to supply the same details again for the Job Retention Scheme Grant.

sliphi

frankleggett said:

Thanks for the reply. Our Tax returns are done by our accountant. We handle the PAYE submissions and payments and also VAT. We do have a Gov.uk Gateway account no. but we submit VAT using our accountancy software now and we submit our PAYE details via Basic PAYE Tools, all other company tax requirements are compiled and submitted by our accountant.
Basically I'm confused as I thought we were submitting our PAYE online by using the Basic PAYE Tools software but we appear to be being asked to supply the same details again for the Job Retention Scheme Grant.

Your PAYE submission will detail what you have paid your employee(s)

If you wish to claim under the CJRS, that will be a separate claim, and will usually be different to what you pay your employee
e.g. you may still be paying employees 100%, but you can only claim 80% and subject to £2.5k max per employee, other employer costs can be included within the claim such as NI & Tax payable on what employee salary is being claimed for, your employee may not be furloughed for the whole period the PAYE pay period covers, etc, etc

nickologjam

How have you been paying tax and NI via the Basic PAYE tools? This would just be a link to your online PAYE account.
I'm in the same position as you with only two of us employed and the application for the JRS was super simple as long as your calculations are done in advance. There is however no link between Basic PAYE tools and this application.
HMRC will have all of your previous PAYE returns (providing your RTI submissions are up to date) and check information against your JRS application.

Jeremy535897

 Advice from HMRC:

"Accessing the system

We have noticed that some employers have had difficulty accessing the system because they do not have an active PAYE enrolment. In order to make a claim directly, employers need to:

• have a Government Gateway (GG) ID and password – if your client does not already have a GG account, they can apply here, or by going to GOV‌.UK and searching for 'HMRC services: sign in or register'
• be enrolled for PAYE online – if your client isn’t registered yet they can do so now, or by going to GOV‌.UK and searching for 'PAYE Online for employers'.

I’m pleased to say that we were able to investigate and resolve the issue quickly thanks to the agents who raised an issue with authorisations when the new system first went live on Monday morning."

frankleggett

Thank you everyone for all the responses. We have enrolled on the Gov.uk website for PAYE Online and we'll see what happens next.