What you’ll need
To make a claim, you will need:
- to be registered for PAYE online
- your UK bank account number and sort code (only provide bank account details where a BACS payment can be accepted)
- the billing address on your bank account (this is the address on your bank statements)
- your employer PAYE scheme reference number
- the number of employees being furloughed
- each employee’s National Insurance number (you will need to search for their number using basic PAYE Tools if you do not have it, or contact HMRC if your employee has a temporary number or genuinely has never had one)
- each employee’s payroll or employee number (optional)
- the start date and end date of the claim
- the full amounts that you’re claiming for including:
- employee wages
- employer National Insurance contributions (for claims up to 31 July)
- employer minimum pension contributions (for claims up to 31 July)
- your phone number
- contact name
You also need to provide either:
- your name (or the employer’s name if you’re an agent)
- your Corporation Tax unique taxpayer reference
- your Self Assessment unique taxpayer reference
- your company registration number
If you’re claiming for employees that are flexibly furloughed, you’ll also need:
- the number of usual hours your employee would usually work in the claim period
- the number of hours your employee has or will work in the claim period
- you will also need to keep a record of the number of furloughed hours your employee has been furloughed in the claim period
It is important that you provide the data we need to process your claim. Payment of your grant may be at risk or delayed if you submit a claim that is incomplete or incorrect.
Using an agent to do PAYE online
If you use an agent who is authorised to do PAYE online for you, they will be able to claim on your behalf.
If you’re using an agent you must:
- get their agent ID (your agent can get this from their HMRC online service for agents account under ‘authorise client’)
- be enrolled for PAYE online for employers
- give them your UK bank account details (only provide bank account details where a BACs payment can be accepted)
If you would like to use an agent, but do not have one authorised to do PAYE online for you, you can do that by accessing your HMRC online services and selecting ‘Manage Account’.
You can also use this service to remove authorisation from your agent if you do not want it to continue after they have submitted your claim(s).
If you’re putting 100 or more employees on furlough
For claim periods starting on or after 1 July, you can download a template if you’re claiming for 100 or more employees and upload this when you claim.
Using this template will help ensure your claim is processed quickly and successfully. Your template may be rejected if you do not give the information in the right format.
How to claim
You’ll need the Government Gateway user ID and password you got when you registered for PAYE online.
If you do not finish your claim in one session, you can save a draft. You must complete your claim within 7 days of starting it. All claims must be submitted no later than 30 November 2020 and you will not be able to add to that claim after 30 November.
If you want to delete a claim in the online service, you must do this within 72 hours of starting it.