mteb/FeedbackQARetrieval huggingface dataset:
Guidance Check if you can claim back Statutory Sick Pay paid to employees due to coronavirus (COVID-19)
What you can claim
The repayment will cover up to 2 weeks Statutory Sick Pay starting from the
first qualifying day of sickness, if an employee is unable to work because
they:

have coronavirus symptoms
are self-isolating because someone they live with has symptoms
are self-isolating because they’ve been notified by the NHS or public health bodies that they’ve come into contact with someone with coronavirus
are shielding and have a letter from the NHS or a GP telling them to stay at home for at least 12 weeks

You can claim from the first qualifying day your employee is off work if the
period of sickness started on or after:

13 March 2020 - if your employee had coronavirus or the symptoms or is self-isolating because someone they live with has symptoms
16 April 2020 - if your employee was shielding because of coronavirus
28 May 2020 - if your employee has been notified by the NHS or public health bodies that they’ve come into contact with someone with coronavirus

A ‘qualifying day’ is a day an employee usually works on.The weekly rate was
£94.25 before 6 April 2020 and is now £95.85. If you’re an employer who pays
more than the weekly rate of Statutory Sick Pay you can only claim up to the
weekly rate paid.
Use the SSP calculator to
work out the actual amount.
Records you must keep
You must keep records of Statutory Sick Pay that you’ve paid and want to claim
back from HMRC.
You must keep the following records for 3 years after the date you receive the
payment for your claim:

the dates the employee was off sick
which of those dates were qualifying days
the reason they said they were off work - if they had symptoms, someone they lived with had symptoms or they were shielding
the employee’s National Insurance number

You can choose how you keep records of your employees’ sickness absence. HMRC
may need to see these records if there’s a dispute over payment of SSP.
You’ll need to print or save your state aid declaration (from your claim
summary) and keep this until 31 December 2024.
*[SSP]: Statutory Sick Pay
Guidance Check if you can claim back Statutory Sick Pay paid to employees due to coronavirus (COVID-19)
How to claim
You must have paid your employees’ sick pay before you claim it back.
You can claim back coranvirus-related Statutory Sick Pay using the online
service.
If you use an agent who is authorised to do PAYE online for you, they will be
able to claim on your behalf.
Employers who are unable to claim online should have received a letter on an
alternative way to claim. Contact
HMRC if you
have not received a letter and are unable to make any eligible claims online.
Guidance Check if you can get Tax-Free Childcare and 30 hours free childcare during coronavirus (COVID-19)
If you’re on furlough
If your employer has no work for you they might be able to keep you on the
payroll and put you on temporary leave instead. This is known as being put ‘on
furlough’ and you’re paid 80% of wages through the Coronavirus Job Retention
Scheme.
You should apply, or reconfirm if you already have a childcare account, if
your wage, and your partner’s wage if you have one, is:

at least the National Minimum Wage for 16 hours a week
below the normal minimum income requirement, but you’d normally expect to meet the income requirement
Guidance Check if you can get Tax-Free Childcare and 30 hours free childcare during coronavirus (COVID-19)
If you’re a critical worker
If you missed the 31 March deadline
If you’re a critical worker and you’ve missed the reconfirmation or
application deadline for 30 hours free childcare, you should apply or
reconfirm if you already have a childcare account.
Local authorities will be able to extend the validity dates on 30 hours codes
for eligible critical worker parents during the summer term.
If you’re working more
If you’re a critical worker you may have exceeded the maximum income threshold
of £100,000 per year. If this is because of increased hours as a direct result
of coronavirus, you’ll still be eligible for 30 hours and Tax-Free Childcare
for the current tax year.
Guidance Check if you can get Tax-Free Childcare and 30 hours free childcare during coronavirus (COVID-19)
If you’re not able to work or you’re working less
You should apply or reconfirm if you already have a childcare account if
you’re:

getting sick pay or statutory sick pay (SSP) – time spent on sick pay or SSP will count as working and meeting the minimum income requirement
taking unpaid leave to care for others, such as your children - if you expect your income to meet the minimum income requirement (at least the National Minimum Wage for 16 hours a week) after coronavirus
living with someone who has coronavirus - you must stay at home - if you expect your income to meet the minimum income agreement (at least the National Minimum Wage for 16 hours a week) after coronavirus
working less, your hours have been reduced and your wage: 
meets the minimum earnings requirement
is below the normal minimum earnings requirement but you would normally expect to earn above it



If you’re made redundant
If you’re made redundant you’re not eligible to apply or reconfirm you have a
childcare account because you’re:

no longer in work
not meeting the minimum income requirement

If you start employment again and expect to earn above the minimum income
requirement you can apply 31 days before you start your new job.
Guidance Check if you can get Tax-Free Childcare and 30 hours free childcare during coronavirus (COVID-19)
If you’re self-employed
You should apply or reconfirm if you already have a childcare account if you
are:

continuing to work, and your earnings: 
are above the minimum earnings requirement
are below the normal minimum earnings requirement but you would normally expect to earn above it


not able to get work because of coronavirus: 
you may be eligible to claim a grant through the Self-Employment Income Support Scheme - payments made to you through the scheme will count as earnings
and you’re not eligible for self-employed income support but would expect to earn at least the minimum income requirement



If you’re claiming Universal Credit
If you are now claiming Universal Credit and were getting:


Tax-Free Childcare, you cannot apply or reconfirm for Tax-Free Childcare - if you stop claiming Universal Credit you can apply for Tax-Free Childcare again


30 hours free childcare, and you meet the revised minimum income requirement or would expect to normally, you should apply or reconfirm if you already have a childcare account
Guidance Check if you're eligible for the coronavirus Retail, Hospitality and Leisure Grant Fund
What you get
If your business has a property with a rateable value of £15,000 or under, you
may be eligible for a grant of £10,000.
If your business has a property that has a rateable value of over £15,000 but
less than £51,000, you may be eligible for a grant of £25,000.
Guidance Check if you're eligible for the coronavirus Retail, Hospitality and Leisure Grant Fund
Eligibility
You’re eligible if your business:

is based in England
is in the retail, hospitality or leisure sector
had a rateable value of under £51,000 on 11 March 2020

Changes made to a business’s rateable value or rating assessment after 11
March 2020 will not affect eligibility.
Properties covered by the fund
Properties eligible for the grant will be those that are wholly or mainly
being used as a hospitality, retail, or leisure venue, such as a:

shop
restaurant, café, bar or pub
cinema or live music venue
estate agent or letting agency
assembly or leisure property - for example, a bingo hall, a sports club, a gym or spa
hospitality property - for example, a hotel, a guest house or self-catering accommodation

Eligible charities which have received charitable rate
relief or discretionary relief can still get the grant.
Properties excluded from the fund
You cannot get funding for:

properties occupied for personal uses, such as private stables, beach huts and moorings
car parks and parking spaces

If you use more than one property
Eligible businesses can get one grant per property.
You cannot claim both the retail, hospitality and leisure grant and the small
business grant on the same property.
If you already get state aid
The retail, hospitality and leisure grant counts as state aid under the
COVID-19 Temporary
Framework.
Your local council will ask you to complete a declaration confirming that:

you will not exceed the state aid temporary framework threshold of €800,000
you were not an ‘undertaking in difficulty’ on 31 December 2019
Guidance Check if you're eligible for the coronavirus Small Business Grant Fund
Eligibility
You’re eligible if your business:

is based in England
occupies property
was eligible for small business rate relief (including tapered relief) or rural rate relief on 11 March 2020

Changes made to a business’s rateable value or rating assessment after 11
March 2020 will not affect eligibility.
Properties excluded from the fund
You cannot get funding for:

properties occupied for personal uses, such as private stables, beach huts and moorings
car parks and parking spaces

If you use more than one property
Eligible businesses can get one grant per property.
You cannot claim both the small business grant and the retail, hospitality
and leisure grant on the same
property.
If you already get state aid
The small business grant counts towards the total de minimis state aid you’re
allowed to get over a 3 year period.
Your local council will ask you to complete a de minimis declaration
confirming that you will not exceed the de minimis state aid threshold of
€200,000.
If you exceed the de minimis threshold you may still be eligible for funding
under the COVID-19 Temporary
Framework.
Your local council will ask you to complete a declaration confirming that:

you will not exceed the state aid temporary framework threshold of €800,000
you were not an ‘undertaking in difficulty’ on 31 December 2019
Guidance Check which expenses are taxable if your employee works from home due to coronavirus (COVID-19)
Type of equipment, service or supply
Mobile phones and SIM cards (no restriction on private use)
If you provide a mobile phone and SIM card without a restriction on private
use, limited to one per employee, this is non-taxable.
Broadband
If your employee already pays for broadband, then no additional expenses can
be claimed.
If a broadband internet connection is needed to work from home and one was not
already available, then the broadband fee can be reimbursed by you and is non-
taxable.
In this case, the broadband is provided for business and any private use must
be limited.
Laptops, tablets, computers, and office supplies
If these are mainly used for business purposes and not significant private
use, these are non-taxable.
Reimbursing expenses for office equipment your employee has bought
If your employee needs to buy home office equipment to allow them to work from
home, they will need to discuss this with you in advance.
If you reimburse your employee the actual costs of the purchase, then this is
non-taxable provided there is no significant private use.
If you do not reimburse your employee, then they can claim tax relief for
these purchases on their tax return or P87 as long as the amount claimed is
incurred wholly, exclusively and necessarily in the performance of their
duties of employment.
Your employees will need to keep records of their purchase and claim for the
exact amount. For more information on the strict tests that need to be passed
in order to qualify for tax relief see the guidance on Employment
Income.
Additional expenses like electricity, heating or broadband
Payment or reimbursement to your employees of up to £4 a week (£6 a week from
6 April 2020) is non-taxable for the additional household expenses incurred
when your employee is working from home.
If the claim is above this amount, then your employee will need to:

check with you beforehand to see if you will make these payments
keep receipts

Employer provided loans
A salary advance or loan to help your employee at a time of hardship counts as
an employment-related loan.
Loans provided with a value less than £10,000 in a tax year are non-taxable.
Further information on loans.
Temporary accommodation
If your employee needs to self-isolate but cannot do so in their own home, you
can reimburse hotel expenses and subsistence costs, these are taxable.
Further information on accommodation expenses.
Employees using their own vehicle for business
You can pay approved mileage allowance payments of 45p per mile up to 10,000
miles (25p per mile thereafter) free of tax and National Insurance
contributions.
If you do not pay mileage allowance, your employee can claim tax relief
through their Personal Tax Account.
Further information on approved mileage allowance
payments.
Guidance Check which expenses are taxable if your employee works from home due to coronavirus (COVID-19)
Significant private use
For items which are taxable, exemptions for work related benefits must show
that there is no significant private use.
HMRC accepts that where:

your policy about private use is clearly stated to your employee and sets out the circumstances in which private use may be made (this may include making the conditions clear in employment contracts or asking employees to sign a statement acknowledging company policy on what use is allowed and any disciplinary consequences if the policy is not followed)
any decision of the employer not to recover the costs of private use is a commercial decision, rather than rewarding your employee

Significant private use should not be based on the time spent on different
uses. It should be based on your employee’s duties and the need for them to
have the equipment or services provided so they can do their job.
Record keeping
You do not have to keep detailed records of every instance of private use to
prove a claim for exemption.
Guidance Check which expenses are taxable if your employee works from home due to coronavirus (COVID-19)
How to report to HMRC
Taxable expenses or benefits
Any expenses or benefits which are related to coronavirus can be reported on
your PAYE Settlement Agreement.
This means you can settle tax and National Insurance contributions on any
expenses or benefits, even though the responsibility would usually be on your
employee, or on both you and your employee.
This applies to coronavirus related items only, for example, a new desk can go
onto the PAYE Settlement Agreement, but a new sofa cannot.
If you are currently payrolling benefits in
kind, you may continue to report expenses and
benefits through your payroll. You may also continue to report expenses and
benefits through P11D returns.
Non-taxable expenses or benefits
Do not report to HMRC.
Further information on non-taxable expenses or benefits for
employees.
Guidance Claim for wages through the Coronavirus Job Retention Scheme
Contacting HMRC
We are receiving very high numbers of calls. Contacting HMRC unnecessarily
puts our essential public services at risk during these challenging times.
Do not contact HMRC unless it has been more than 10 working days since you
made the claim and you have not received it in that time.
Get help online
Use HMRC’s digital assistant to find more
information about the coronavirus support schemes.
You can also contact HMRC
about the Coronavirus Job Retention Scheme, if you cannot get the help you
need online.
Guidance Claim for wages through the Coronavirus Job Retention Scheme
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.
Online services may be slow during busy times. Check if there are any
problems with this
service.
Claim now
Guidance Claim for wages through the Coronavirus Job Retention Scheme
After you’ve claimed
Once you’ve claimed, you’ll get a claim reference number. HMRC will then check
that your claim is correct and pay the claim amount by BACs into your bank
account within 6 working days.
You must:

keep a copy of all records for 6 years, including: 
the amount claimed and claim period for each employee
the claim reference number for your records
your calculations in case HMRC need more information about your claim


tell your employees that you have made a claim and that they do not need to take any more action
pay your employee their wages, if you have not already

You must pay the full amount you are claiming to your employee, even if your
company is in administration. If you’re not able to do that, you’ll need to
repay the money back to HMRC. The same applies in relation to employer NICs
and pension contributions you claim regarding your employee. The full amount
you claim in respect of these must be paid or you will need to repay the money
back to HMRC.
Employers cannot enter into any transaction with the worker which reduces the
wages below this amount. This includes any administration charge, fees or
other costs in connection with the employment. Where an employee had
authorised their employer to make deductions from their salary, these
deductions can continue while the employee is furloughed provided that these
deductions are not administration charges, fees or other costs in connection
with the employment.
When the government ends the scheme
When the government ends the scheme, you must make a decision, depending on
your circumstances, as to whether employees can return to their duties. If
not, it may be necessary to consider termination of employment (redundancy).
Tax Treatment of the Coronavirus Job Retention Grant
Payments received by a business under the scheme are made to offset these
deductible revenue costs. They must therefore be included as income in the
business’s calculation of its taxable profits for Income Tax and Corporation
Tax purposes, in accordance with normal principles.
Businesses can deduct employment costs as normal when calculating taxable
profits for Income Tax and Corporation Tax purposes.
Individuals with employees that are not employed as part of a business (such
as nannies or other domestic staff) are not taxable on grants received under
the scheme. Domestic staff are subject to Income Tax and NICs on their wages
as normal.
How to report grant payments in Real Time Information
Find out how to report Coronavirus Job Retention Scheme grant payments on
Real Time Information submissions.
Guidance Claim for wages through the Coronavirus Job Retention Scheme
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 if you do not have it or contact HMRC if your employee does not have a number)
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
employer minimum pension contributions


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

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 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 must be enrolled in PAYE online for employers to do this and will need to
ask your agent for their agent ID. Your agent can get this from their HMRC
online service for agents by selecting ‘authorise client.’
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 an agent makes a claim on your behalf you will need to tell them which bank
account you would like the grant to be paid into. You must only provide bank
details where a BACS payment can be accepted.
If you’re putting 100 or more employees on furlough
If you’re claiming for 100 or more furloughed employees, you’ll need to upload
a file containing the following for each employee:

full name
National Insurance number
payroll number (optional)
furlough start date
furlough end date (if known)
full amount claimed

You’ll need ensure that you:

provide only the employee information requested here - if you provide more or less information than required, you may risk delaying your payment and/or be asked to provide the information again
submit one line per employee for the whole period
do not break up the calculation into multiple periods within the claim
do not split data by contract type
upload your file as an .xls, .xlsx, .csv or .ods
Guidance Closing certain businesses and venues in England
Compliance
As of 26 March
2020 these
restrictions became enforceable by law in England. These Regulations where
then amended on 22 April
2020 and 13 May
2020 due to the threat to
public health.
Everyone is required to comply with these Regulations issued by the government
in relation to coronavirus, in order to protect both themselves and others.
An owner, proprietor or manager carrying out a business (or a person
responsible for other premises) who contravenes the Regulations, without
reasonable excuse, commits an offence.
In England, Environmental Health and Trading Standards officers will monitor
compliance with these regulations, with police support provided if
appropriate. Businesses and venues that breach them will be subject to
prohibition notices, and a person, who is 18 or over, carrying on a business
in contravention of the Regulations may be issued with a fixed penalty. The
government is introducing higher fines for those who do not comply, to reflect
the increased risk to others of breaking the rules.
With the support of the police, prohibition notices can be used to require
compliance with the Regulations including requiring that an activity ceases.
It is also an offence, without reasonable excuse, to fail to comply with a
prohibition notice.
If prohibition notices are not complied with, or fixed penalty notice not
paid, you may also be taken to court with magistrates able to impose
potentially unlimited fines.
Guidance Closing certain businesses and venues in England
Business support
In England, under the Retail, Hospitality and Leisure Grant (RHLG) announced
on Monday March 16, businesses and venues in England in the retail,
hospitality and leisure sectors will be eligible for cash grants of up to
£25,000 per property.
Eligible businesses and venues in these sectors with a property that has a
rateable value of up to £15,000 will receive a grant of £10,000. Eligible
businesses and venues in these sectors with a property that has a rateable
value of between £15,001 and £51,000 will receive a grant of £25,000.
Businesses and venues with a rateable value of over £51,000 are not included
in this scheme.
For more information please visit the government’s business support
page.