PART 3Claims
Making a claimI16
1
An employer who makes a claim for the recovery of a reimbursement amount must do so in accordance with this regulation.
2
A claim may include one or more reimbursement amounts paid by the employer—
a
to employees enrolled in the same PAYE scheme; and
b
during the period of time specified by the employer in accordance with paragraph (3)(d).
3
The claim must contain the following—
a
the employer PAYE reference number for the PAYE scheme to which the claim relates;
b
the number of employees the claim relates to;
c
the amount claimed;
d
the beginning and end dates of the period of time to which the amount specified in accordance with sub-paragraph (c) relates;
e
details of the bank account into which the amount specified in accordance with sub-paragraph (c) is to be paid; and
f
if required by regulation 9(2), the amount by which the original claim was overstated.
4
The claim must contain a declaration by the employer that—
a
the employer was not already in difficulty on 31st December 2019;
b
receipt of the amount claimed will not result in the amount of State aid received by the employer exceeding the maximum temporary aid amount for that employer; and
c
the matters stated in the claim are true and accurate.
5
The claim must be submitted to HMRC electronically using the Government Gateway unless paragraph (6) F1or regulation 9(2) applies.
6
If the employer considers that the employer is digitally excluded—
a
the employer may make a request to HMRC to submit a claim in an alternative manner, and
b
if HMRC are satisfied that the employer is digitally excluded, the employer must submit the claim in a manner agreed with HMRC.
7
An employer is digitally excluded where—
a
it is not reasonably practicable for the employer to use the Government Gateway to submit a claim for any reason including age, disability or remoteness of location, or
b
the employer is a person who is a practising member of a religious society or order whose beliefs are incompatible with using the Government Gateway.
8
In this regulation “Government Gateway” means the secure online facility for accessing government services.
Time limit for making a claimF2I27
A claim may not be made after the earlier of—
a
31st December 2021; or
b
the end of the period of 1 year beginning with the last qualifying day in the period of incapacity for work to which the reimbursement amount claimed relates.