HMRC Stakeholder Digest – 5 August 2021

Please see the following message which we are sharing on behalf of HMRC:

This HMRC Stakeholder Digest provides a round-up of our latest news and updates, which we’d be grateful if you could share with your clients, customers or members.

The government has set up a dedicated support page where businesses can find the right support, advice and information to help with the impact of coronavirus (COVID-19).

Customs Declaration Service (CDS) to become UK’s single customs platform

HMRC has announced on GOV.UK that the Customs Declaration Service (CDS), a system founded on world-leading technology, will serve as the UK’s single customs platform from 31 March 2023.

HMRC will be closing its Customs Handling of Import and Export Freight (CHIEF) system on 31 March 2023. From this date, all businesses will need to declare goods through the Customs Declaration Service (CDS).

Ahead of the full CHIEF closure, HMRC will withdraw services in two stages:

• 30 September 2022: imports declarations close on CHIEF
• 31 March 2023: export declarations close on CHIEF (National Export System)

CDS has been developed over a number of years in consultation with the border industry and will provide a more secure and stable platform that has the capacity and capability to grow in line with the Government’s ambitious trade plans. The move to one system for all imports and exports will also deliver savings for the taxpayer.

Comprehensive guidance and resources are available on GOV.UK to help businesses and agents prepare for making declarations on CDS.

Self-Employment Income Support Scheme (SEISS)

Eligible customers can now claim any time until 30 September 2021 when the scheme closes. Our latest SEISS updates are below and we would be grateful if you could share with your network.

Calculating turnover figures

The online claims service will ask for the customer’s turnover for the year April 2020 to April 2021 (the ‘pandemic year’) and the tax year 2019-20 (the ‘reference period’) – or the tax year 2018-19 if 2019-20 was not a normal year for their business. Tax agents can continue to support their clients by helping them calculate their turnover if they need to do so.

More details on how to calculate turnover can be found on GOV.UK and a video is available on YouTube.

Making a claim

Eligible customers must make the claim for the fifth SEISS grant themselves, although they can ask a tax agent, a friend or family to help them prepare their claim.

We understand that some of customers may feel more comfortable with an agent making the claim on their behalf, especially if they require extra digital support. However, if someone else makes a claim on their behalf, this will trigger fraud alerts, cause delay or end in the claim being rejected.

Extra help is available if eligible customers need it. Information is available on GOV.UK

A SEISS ‘how to’ video, specifically for tax agents, provides screenshots of the claims service to help them support their clients.

We’re contacting customers for further checks

As part of our ongoing compliance activity, we’ve contacted some customers who started trading in 2019-20 and also claimed the fourth SEISS grant, to confirm their identity and business activity.

These customers will not be able to make a claim for the fifth SEISS grant until they respond to us, providing the information we ask for to verify their identity.

If a customer has been contacted by HMRC about this, they should get in touch with us as soon as possible to provide the necessary documents, so that if they are eligible, they can claim the fifth SEISS grant.

If a customer has any doubts about whether contact is from HMRC, please visit the genuine contact page on GOV.UK to confirm that the letter is genuine.

Submit CJRS claims for July

CJRS claims for July must be submitted by Monday 16 August.

For July, employers can claim 70% of furloughed employees' usual wages for the hours not worked, up to a cap of £2,187.50 per month. They’ll need to pay the difference, so that they continue to pay furloughed employees at least 80% of their usual wages in total for the hours they do not work, up to a cap of £2,500 a month including their contribution.

What employers need to do now

• work out how much they can claim from the CJRS, and what they’ll need to pay to top up to 80%, using our CJRS calculator and examples
• submit any claims for July, no later than Monday 16 August
• keep records supporting grants they claim, in case we need to check them
• make sure they’re paying CJRS related employee tax and National Insurance contributions to HMRC, and contact us if they’re struggling to pay.                                                                                   

Changes to the CJRS from this month

From 1 August to 30 September (when the scheme closes), the UK Government will pay 60% of employees' usual wages for hours not worked, up to a cap of £1,875. Employers will need to continue to pay the difference, so that they pay furloughed employees at least 80% of their usual wages in total for the hours they do not work, up to a cap of £2,500 a month including their contribution.

Statutory Sick Pay Rebate Scheme  

The UK Government’s Statutory Sick Pay Rebate Scheme continues to provide financial support to small and medium-sized employers.

If a business has fewer than 250 employees, and if they’ve paid Statutory Sick Pay (SSP) to employees for coronavirus-related sickness absence or self-isolation, they could be eligible for support.

The repayment can cover up to two weeks of the applicable rate of SSP. There’s more information on eligibility and how to make a claim on GOV.UK.

HMRC contact number for text messages (SMS)

The number that HMRC uses to contact customers via text message (SMS) has changed. For more information, please go to check a list of genuine HMRC contacts on GOV.UK.

We ask customers to remain vigilant about scams and if they are in doubt whether contact is genuine, we advise that they do not reply directly to anything suspicious, but contact HMRC straight away. More information on scams can be found on GOV.UK.

Shaping Future Support: The Health and Disability Green Paper

DWP has published a new Green Paper: Shaping Future Support: The Health and Disability Green Paper.

This Green Paper explores how the benefits system can better meet the needs of disabled people and those with health conditions. It was informed by extensive engagement with disabled people, people with health conditions, and their representatives, to hear about people’s experiences of DWP services and priorities for future change.

The consultation includes changes which could:

• Enable independent living and test the role of advocacy so people who need extra help to navigate the benefits system get the right level of support and information first time. 
• Review how assessments are carried out including exploring the potential for longer-term use of telephone and video assessments and looking at how reassessments work including testing a new Severe Disability Group (SDG) for people with severe and life-long conditions that will not improve. This could see those who meet the criteria experiencing a more simplified application process, without the need for an assessment to receive financial support 
• Improve support for disabled people to help them start, stay and succeed in work through the Work and Health Programme, Access to Work and on personalising employment support, recognising that one size does not fit all. 

Consultation – please help spread the word

The consultation, started by the launch of this Green Paper, will last for 12 weeks. DWP wants to hear from disabled people, people with health conditions, and their representatives about the approaches we should consider to improve the system.

The Green Paper, along with accessible versions and a link to the consultation site, is now available on GOV.UK. Please encourage your members, supporters and networks to get involved, using the hashtag #HaveYourSay.