Just a reminder for our clients who are employers. From 1st May 2021, you can make a furlough claim for employees who were employed by you on 2nd March 2021 and they have made a PAYE RTI submission to HMRC between 20th March 2020 and 2nd March 2021, notifying a payment of earnings for that employee.
The business does not need to previously have had made a claim for the employee before the 2nd March 2021 in order to claim for periods starting on or after 1st May 2021.
It is also worth pointing out that if you are a new employer you can claim for employees transferred on or after 1st January 2021 if the TUPE or PAYE business succession rules apply to the change in ownership:
a) The employee must have been employed by the old employer on or before 2nd March 2021.
b) The employee was included on a PAYE RTI submission to HMRC, by their old employer, between 20th March 2020 and 2nd March 2021.
As always, we will continue to bring you updates as and when they are announced.
We are ar West Bridgford accountant who supports people both in Nottingham and throughout the UK. You can get in touch with us on 0115 998 9167.
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