Open an internet browser and go to: HMRC.gov.uk
In the search box type: Job retention claim
Claim for 80% of your employee’s wages plus any employer National Insurance and pension contributions, if you have put them on furlough because of coronavirus (COVID-19).…
Updated: 20 April 2020
Scroll right to the bottom of the page and select Claim now (green box)
How to claim
You’ll need the Government Gateway user ID and password you got when you registered for PAYE online.
Online services may be slow during busy times. Check if there are any problems with this service.
Then sign into your Government Gateway account in the usual way
Sign in using Government Gateway
Government Gateway user ID This could be up to 12 characters.
Sign in ……………