Q&As

Can a UK-based company claim under the Coronavirus Job Retention Scheme for a UK employee who is working overseas (eg USA) under a UK contract of employment?

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Produced in partnership with Samantha Bainham of Baker Mackenzie
Published on LexisPSL on 27/08/2020

The following Employment Q&A produced in partnership with Samantha Bainham of Baker Mackenzie provides comprehensive and up to date legal information covering:

  • Can a UK-based company claim under the Coronavirus Job Retention Scheme for a UK employee who is working overseas (eg USA) under a UK contract of employment?

There is no express geographic restriction in the Coronavirus Job Retention Scheme (CRJS) Treasury directions, or the CRJS guidance. However, the directions require that the employee was on the UK employer's payroll in tax year 2019–20. This means a Real Time Information submission notifying payment in respect of that employee to HM Revenue and Customs must have been made on or before 19 March 2020. Accordingly, if, for example, the employee had switched to a non-UK payroll prior to tax year 2019–20, no CRJS claim could be made in respect of that employee.

The above payroll requiremen

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