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A peculiar requirement by HMRC or not?

In amongst the list of requirements by HMRC for one to claim CJRS monies is S/A UTR or similar?

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Looking at what is needed to make a claim, assuming you have fewer than 100 employees you want to claim for, look at the 6th item on the list. What has that got to do with claiming the wages you have paid a new Sole Trader with no previous Self Assessment and no UTR?

To claim, you will need:

  • your employer PAYE reference number
  • the number of employees being furloughed
  • National Insurance Numbers for the furloughed employees
  • Names of the furloughed employees
  • Payroll/employee number for the furloughed employees (optional)
  • your Self Assessment Unique Taxpayer Reference or Corporation Tax Unique Taxpayer Reference or Company Registration Number
  • the claim period (start and end date)
  • amount claimed (per the minimum length of furloughing of 3 consecutive weeks)
  • your bank account number and sort code
  • your contact name
  • your phone number

You will need to calculate the amount you are claiming. HMRC will retain the right to retrospectively audit all aspects of your claim.

If you have fewer than 100 furloughed staff you will be asked to enter details of each employee you are claiming for directly into the system - this will include their name, National Insurance number, claim period and claim amount, and payroll/employee number (optional).

Replies (7)

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By Not Anonymous
15th Apr 2020 22:35

Do you really mean "paid a new Sole Trader....." or should it have been "paid as a new Sole Trader....."?

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RLI
By lionofludesch
15th Apr 2020 23:00

Surely it's to identify the business making the claim.

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By Wanderer
16th Apr 2020 00:24

Arakee wrote:

What has that got to do with claiming the wages you have paid a new Sole Trader ......

That's an oxymoron.
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My photo
By Matrix
16th Apr 2020 07:19

It is the UTR of the employer, not the employee, if that is what is confusing you.

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By SXGuy
16th Apr 2020 07:23

Do you even know what you're asking?

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Replying to SXGuy:
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By fellowcraft
16th Apr 2020 09:36

Haha, was thinking the same

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Stephen Quay
By squay
16th Apr 2020 15:49

Clearly HMRC are identifying the entity by asking for CT UTR if it's a company (or Companies House reg number) or SA UTR if a person. I have 3 entities to claim for. One is a company with employees, one is a sole trader with employees and one is a person who employs personal carers for their disabled relative. All employees furloughed for different and obvious reasons. This last one is not in business so won't have a UTR. All have PAYE reference numbers. I hope for the last one that the question is optional.

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