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Having now completed many furlough grant claims for clients, there are four key areas of note which stand out.  For anyone who is completing their Coronavirus Job Retentions Scheme claim themselves, it is worth being aware of these before beginning the process.


Calculations for the Job Retention Scheme

We have found that there is no ‘one size fits all’ approach to the calculations, as they all have bespoke elements depending on the nature of the employer, whether wages are fixed or varied, and whether employees have basic hours.   


Be prepared

The HMRC portal does not calculate the grant for you, but just allows users to manually insert the claim.  The portal also times out after a period (we are informed 30 minutes), so employers should get all the information ready before accessing.   



Our clients are receiving refunds in around 5 working days, in line with target of 4-6 days.  If you have made a claim and haven’t received a refund after 10 days you should contact HMRC.   


Annual payroll

Those individuals who are on annual payrolls (i.e. Directors paid once per year) can only claim under the scheme if they had an RTI for the 19/20 tax year that was submitted on or before 19th March 2020.  Those Directors on an annual payroll whose pay was processed at the end of March 2020 will miss out. 


If you are an employer who is having difficulties making a claim or would like Shorts to do this for you, please do not hesitate to get in touch with our Covid-19 Job Retention Scheme team.

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David Robinson

As a Tax Partner, I advise clients on all aspects of UK tax, ranging from business taxes, transactions and private client matters, helping to achieve the objectives and aspirations of businesses and their owners.

View my articles