Coronavirus job retention scheme updated guidance

Coronavirus job retention scheme updated guidance

HMRC has updated number of its guidance documents on the Coronavirus Job Retention Scheme (CJRS) to reflect the passing of the 30 November deadline for claim periods ending on or before 31 October 2020 and to add a clarification around holiday pay.

HMRC has updated its existing guidance to clarify that employees can only be placed on furlough if coronavirus (COVID-19) is affecting business operations. Employers should not furlough employees because they are going to be on paid leave, or because the employer usually does less business over the festive period.

Under its CJRS step-by-step guidance for employers, HMRC has also added a new key dates guide which sets out the monthly deadline dates for claims.

See Simon’s Taxes A8.201

Sources:

• Coronavirus Job Retention Scheme: step by step guide for employers

• Find examples to help you calculate your employees' wages

• Claim for wages through the Coronavirus Job Retention Scheme

• Check if you can claim for your employees' wages through the Coronavirus Job Retention Scheme

• Check if your employer can use the Coronavirus Job Retention Scheme

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