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annually paid staff or directors

if not on a paid rti by 19th march then cannot be furloughed in 20-21?

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I understand HMRC have said tough luck for annually paid directors who are RTi'd after 19th march for their19-20 pay. they dont qualify as furloughable employees

 

and on that basis even if they were to furlough in april to 10th june they still wont qualify for recovery grant. they are treated like new joiners after march20?

is that still correct?

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RLI
By lionofludesch
02nd Jun 2020 13:23

Thousands of threads on this.

They have to have a pay record before 19th March.

It's a forever condition.

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Replying to lionofludesch:
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By markmorley
02nd Jun 2020 15:51

ihi thanks mised the threds just hard the result on an Aweb wed session .

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Replying to lionofludesch:
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By markmorley
02nd Jun 2020 15:51

ihi thanks missed the threds just hard the result on an Aweb wed session .is that documented anywhere ? got a director asking for evidence .

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By Chris Deeson
02nd Jun 2020 16:00

Evidence is via this link

https://www.gov.uk/guidance/check-which-employees-you-can-put-on-furloug...

The relevant section is

Company directors with an annual pay period
Those paid annually are eligible to claim, as long as they meet the relevant conditions. This includes being notified to HMRC on an RTI submission on or before 19 March 2020, which relates to a payment of earnings in the 19/20 tax year. The requirement for there to be payment of earnings in the 19/20 tax year applies for any employee being claimed for under the scheme, irrespective of how frequently they are paid (e.g. weekly, fortnightly or monthly). This will be relevant for those on an annual pay period if the last payment notified to RTI was before 5 April 2019 and no further payments were notified until after 19 March 2020.

An employer can make their claim in anticipation of an imminent payroll run, at the point they run their payroll or after they have run their payroll.

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By Chris Deeson
02nd Jun 2020 17:15

Evidence is via this link

https://www.gov.uk/guidance/check-which-employees-you-can-put-on-furloug...

The relevant section is

Company directors with an annual pay period
Those paid annually are eligible to claim, as long as they meet the relevant conditions. This includes being notified to HMRC on an RTI submission on or before 19 March 2020, which relates to a payment of earnings in the 19/20 tax year. The requirement for there to be payment of earnings in the 19/20 tax year applies for any employee being claimed for under the scheme, irrespective of how frequently they are paid (e.g. weekly, fortnightly or monthly). This will be relevant for those on an annual pay period if the last payment notified to RTI was before 5 April 2019 and no further payments were notified until after 19 March 2020.

An employer can make their claim in anticipation of an imminent payroll run, at the point they run their payroll or after they have run their payroll.

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By meadowsaw227
03rd Jun 2020 11:30

I still haven't found out what the benefit is to a one director company of doing annual payrolls ? .
We have several and have always sent in monthly RTI`s.
Are we missing something

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