HMRC has updated its guidance with various changes. A new section for maternity allowance has been added providing details on how this affects eligibility under the Coronavirus Job Retention Scheme (CJRS). Also, additional links have been added to the apprenticeship learning arrangements for England, Scotland, Wales and Northern Ireland, the shared parental pay guidance and the webinar help and support page for businesses affected by coronavirus (COVID-19). Other changes have been made to the guidance on how to calculate 80% of employees’ wages, to include addition of the daily maximum wage amounts for June 2020, exclusion of employees with an annual pay period when using the calculator, and information for company directors. Sections on employees returning from family-related statutory leave, sick leave and the employer National Insurance contributions have also been clarified.