HMRC have issued their Agent Update for June 2021. As it was so long, we have summarised key content for you with links to our detailed guidance on the topics covered. 

Updates & reminders


See COVID-19: Government support tracker

Coronavirus Job Retention Scheme (CJRS)

  • The deadline for CJRS claims for periods in June 2021 is Wednesday 14 July 2021.
  • It is condition of applying for the grant that tax and NI is paid on time. Potentially, failing to do so will mean they’ll need to repay the whole of the CJRS grant and they may not be able to claim for future CJRS grants.

Changes to CJRS grants from July 2021

  • The UK Government will continue to pay 80% of furloughed employees’ usual wages for the hours not worked, up to a cap of £2,500 per month, to the end of June 2021.
  • In July 2021, CJRS grants will cover 70% of employees’ usual wages for the hours not worked, up to a cap of £2,187.50.
  • In August 2021 and September 2021, this will reduce to 60% of employees’ usual wages up to a cap of £1,875.
  • Employers will need to pay the 10% difference in July 2021 (20% in August 2021 and September 2021), so that they can continue to pay their furloughed employees at least 80% of their usual wages for the hours they do not work during this time, up to a cap of £2,500 per month.
  • HMRC's CJRS calculator is available to help you work out how much you can claim.

Use HMRC's updated CJRS template 

  • HMRC have updated their template if employers are claiming for between 16-99 employees and another if they are claiming for 100 or more employees.
  • If you or your clients make a mistake, the template will highlight it to help you put it right before the claim is submitted. Mistakes that will be highlighted include:
    • Details input in the wrong format.
    • Given incorrect details.
    • Duplicated or not given the required information.
  • Remind your clients not to change the format of the template before they submit it, as that will not be accepted by HMRC's system.

See COVID-19: Coronavirus Job Retention Scheme (CJRS) from 1 November 2020

Further support from HMRC

Relaunch of Agent Dedicated Line

Service developments: new pilot

  • HMRC is developing an 'Agent Income Record Viewer'. This will provide agents with their client’s pay and tax details, employment history and tax code details. It involves a digital handshake that needs to be completed by your client, this is to protect your client’s security and comply with HMRC's GDPR obligations.
  • This tool is still in private beta testing and so is limited to a small number of agents but HMRC can now extend the service to a further 200 agents. If you would like to be part of this trial, contact This email address is being protected from spambots. You need JavaScript enabled to view it.

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