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Frequently asked questions about CJRS and SEISS

Don’t forget the Coronavirus Job Retention Scheme (CJRS) December claim deadline is Thursday 14 January and  the last date for claiming the third grant of the Self-Employment Income Support Scheme (SEISS) is Friday 29 January.

Coronavirus Job Retention Scheme (CJRS)

You can find more details on the  CJRS on our COVID-19 business support page, but here are some answers to the most frequently asked questions.  If you are a GWA client who uses our PAYE services, we can make CJRS claims on behalf of your employees and also any reimbursement claims on your behalf. If you have any concerns or questions about CJRS we would encourage you to contact us and we will be happy to help.

Can I furlough an employee if they are unable to work due to caring responsibilities?
If an employee asks to be furloughed because they have caring responsibilities resulting from coronavirus, such as caring for children who are at home as a result of school or childcare facilities closing, you can place them on furlough and claim for them under the CJRS.

Can a CJRS grant be used to pay for holiday leave?
If you have furloughed employees because of the effect of coronavirus on your business, you can claim under the CJRS for periods of paid leave  employees take while on furlough, including for bank holidays such as Christmas Day or Boxing Day.

You  should not place employees on furlough just because they are going to be on leave.

If an employee is flexibly furloughed, you can count any time taken as holiday as furloughed hours rather than working hours. This means you can claim 80% of and employee’s usual wages for these hours.

If a furloughed employee takes holiday, you should top up their pay to their normal rate in line with the Working Time Regulations.

Can I include a Christmas bonus in my calculation for the grant?
You can claim for regular payments that you are contractually obliged to pay employees, including compulsory commission, fees and overtime. However, you cannot claim for discretionary commission, non-contractual bonuses (including tips) and non-cash payments.

Self-Employment Income Support Scheme (SEISS)

You can find more details on SEISS grants on our COVID-19 business support page, but here are some answers to the most frequently asked questions. We are unable to claim SEISS grants on behalf of our clients, but if you have any questions regarding eligibility or how to claim please get in touch.

Am I eligible for the third SEISS grant?
You can find deatils, including the eligibility criteria for the third grant here.

What if my business recovers after claiming the third grant?
If your business recovers after you hva ealready made a claim, your eligibility will not be affected as this is based on your reasonable belief that your trading profits would have been significantly impacted when making your claim. Please note that anyone who receives a grant must keep evidence in support of their claim.

Should I take into account the value of previous SEISS grants when deciding whether I can claim the third SEISS grant?
You do not have to consider any other coronavirus scheme support payments you have already received when deciding whether you reasonably believe that you will suffer a significant reduction in trading profits. This reduction needs to be due to reduced activity, capacity, demand or inability to trade due to coronavirus during 1 November 2020 to 29 January 2021.

Do I need to declare the grant on my 2019-20 Self Assessment tax return?
Similar to the first and second SEISS grants, the third SEISS grant will also be subject to Income Tax and self-employed National Insurance. Alongside the first and second grants, the third grant should be reported on your  2020-21 Self Assessment tax returns (filing deadline 31 January 2022).

Where can I find out about the fourth SEISS grant?
We will contact you when details of the fourth SEISS grant are confirmed.

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