Eat Out to Help Out - Getting Registered with HMRC

The scope of the Eat Out to Help Out Scheme (EOHOS) is an easy enough concept to understand. In a nut-shell, restaurateurs can use the scheme to offer discounts to their customers and claim the money back from the government. What is not so easy is registering for the scheme. This update sets out the scope of EOHOS and how you register your business.

Who can register?

You can offer the EOHOS discount:

• all day, every Monday, Tuesday and Wednesday from 3 to 31 August 2020, and

• offer a 50% discount on food or non-alcoholic drinks to eat or drink in (up to a maximum of £10 discount per diner), and then

• claim the money back from the government.

You can register if your establishment:

• sells food for immediate consumption on the premises,

• provides its own dining area or shares a dining area with another establishment for eat-in meals,

• was registered as a food business with the relevant local authority on or before 7 July 2020.

You cannot register:

• an establishment that only offers takeaway food or drink,

• catering services for private functions,

• a hotel that provides room service only,

• dining services (such as packaged dinner cruises),

• mobile food vans or trailers.

If your application is based on dishonest or inaccurate information, your registration will be revoked.

Information you will need to register

As you would expect, the registration process requires that you confirm details about your business. Accordingly, before attempting the process you will need to gather together the following information:

• the Government Gateway ID and password for your business (if you do not have one, you can create one when you register)

• the name and address of each establishment to be registered, unless you are registering more than 25

• the UK bank account number and sort code for the business (only provide bank account details where a BACS payment can be)

• the address on your bank account for the business (this is the address on your bank statements)

• the date your business started trading

You may also need your:

• VAT registration number

• employer PAYE scheme reference number

• Corporation Tax, Self-Assessment or Partnership Self-Assessment unique taxpayer reference

If you are registering 25 establishments or less, you must provide the details of each. You must register all your establishments at the same time. It is not possible to add further establishments later. If you need to correct any information given during registration or amend your registration, you will need to contact HMRC.

Now you can attempt to register

You have to sign up by accessing a Government Gateway account in your name. You may already have a Gateway Account for VAT, Self-Assessment or Corporation Tax purposes. In which case sign into this account to register. If not, you will need to create an “individual” Gateway ID and password and use this to register for the EOHOS.

Ready to enrol?

1. First step, follow the [REGISTER NOW] link at https://www.gov.uk/guidance/register-your-establishment-for-the-eat-out-to-help-out-scheme#who-can-register.

2. Sign into your Government Gateway account.

3. Work through the various steps in the process.

No luck? If you find yourself unable to complete the process – dealing with the Gateway can be frustrating – we can help. Most of the information required we already have as your tax advisers, and we are used to dealing with the Gateway’s twists and turns. Give us a call now, as the scheme starts 3 August and you do not want to miss out on this promotional opportunity.