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Correcting CJRS claims

Is there a method to allow incorrect claims to be amended?

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A clients book keeper did not complete any monthly payroll submissions for him after month 3 last year. He has subsequently submitted claims for April and May but ommitted himself from the claim as no FPS's were field after this date. We will process the rest of the payroll year and submit FPS's but he cannot make a retrospective claim for these periods as they have already been claimed for. Just spoke to HMRC via the chat box and was told there is nothin g that can be done. I find this a bit hard to believe. 

Anyone else had to make adjustments and if so how? 

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By SXGuy
21st May 2020 18:37

Your question is a bit hard to follow. Maybe it's just me I don't know.

You say the book keeper filed an FPS in month 3 last year. You mean June 19? Or do you mean month 3 this year?

You refer to April and May, which year are you referring to?

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Replying to SXGuy:
wolfy
By rob winder
21st May 2020 18:46

apologies. client paid himself a salary in apr, may & jun 2019. FPS's were submitted for each month. After that he didnt take a salary so the BK didnt file any more FPS's.

When he made the CJRS claim for April he said he was claiming for 5 people (himself and 4 weekly paid) the portal would only allow him to claim for 4 people, presumably because he hadn't filed an FPS for the last 9 month of year 2019/20. As such he didn't make a claim for himself.

As he has already made a claim for CJRS for April and May he cannot now make another claim for the same period for himself.

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By Southwestbeancounter
21st May 2020 19:39

We need to make an amendment too and I am waiting for a ‘72 hour’ call back from a tier 3 technician which is apparently the level who can carry out this type of function.

I have been waiting since 21st April but been told they haven’t forgotten me!

This week, after 4 web-chats, 2 emails and a telephone conversation over the last few weeks, I got fed up and now have the AAM looking into it.

I would suggest using web-chat to request a tier 3 call back in the first instance as most folks have been far luckier than us with the timing of their call back.

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JCACE
By jcace
21st May 2020 20:04

I presume that FPSs were filed for the other employees, which would suggest that the director's normal level of pay (as not reported) was nil.
If he didn't take a salary, what for you propose to make further FPSs for?
From what you have said, your CJRS claim appears to be (legitimately) based on the salaries that have been paid, but the director now wishes he had paid himself so that he could claim.

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Replying to jcace:
wolfy
By rob winder
21st May 2020 21:28

He did take a salary in Apr, May and Jun last year. He doesn't wish to pay himself for the rest of the year. Had he been included in a FPS in month 12 (2019 20) the claim portal would have recognised the company had 5 employees at the appropriate date. CJRS states you pay the higher of the average earnings for the year or the equivalent period the previous year.

He furloughed himself in April and as such is entitled to make a claim of 80% of the wages he earned in the same period last year.

Regardless of this the question was how to make a correction to a prior period claim, not to discuss the merits of whether or not someone is entitled.

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Replying to rob winder:
JCACE
By jcace
21st May 2020 21:56

If someone is not entitled to claim, then no correction will be available.

The issue you will have to overcome, and perhaps a phone call will overcome it, but I don't know, is that unless the director was reported as having received £0 pay each month, in all likelihodd he will have been treated as a leaver by HMRC. Their own internal manual states the following:
"If an RTI employer has previously submitted an FPS for an individual, but then does not submit an FPS for the same individual for the greater of
-Three consecutive pay periods
Or
-Three months

The individual’s employment record will be automatically ceased.

The ‘Payment Date’, ‘Tax Code’, ‘Taxable Pay to Date’, and ‘Total Tax to Date’ held on the last FPS received will be used as the cessation information.

Note: The ‘Pay Frequency’ recorded on the individual’s last FPS received will allow the frequency of the pay periods to be determined."

I suspect therefore that your director's employment record has been ceased and that will be why HMRC do not recognise him as a current employee. As I said, I don't know whether a phone call to the helpline will be fruitful or not.
Corrections can be made over the phone, but they have to be valid in the first place.

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Replying to jcace:
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By Wanderer
22nd May 2020 02:33

I believe that this will depend on the software being used. Moneysoft for example prevents this from happening:

Moneysoft wrote:

If your employee is not paid in any one pay period (e.g they may be a casual or seasonal employee, or they may be on long term sick leave) then Payroll Manager will automatically send an ‘Irregular Employment Pattern Indicator’ within the FPS for that period. This prevents HMRC from assuming that they have left your employment.
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Replying to rob winder:
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By Truthsayer
21st May 2020 23:38

'how to make a correction to a prior period claim'

Currently you can't. I therefore have simply been adjusting the next claim for the difference.

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