Coronavirus Job Retention Scheme (extended version 1 May to 30 September 2021) [Archived]

The following Employment practice note provides comprehensive and up to date legal information covering:

  • Coronavirus Job Retention Scheme (extended version 1 May to 30 September 2021) [Archived]
  • Guidance on the extended CJRS
  • Key points to note
  • Key dates
  • Using the CJRS grant to pay employee during notice period
  • Which employers are eligible
  • Which employees the employer can put on furlough and claim for
  • Employees who are sick or self-isolating
  • Redundant employees
  • Employees who are clinically extremely vulnerable
  • More...

Coronavirus Job Retention Scheme (extended version 1 May to 30 September 2021) [Archived]

ARCHIVED: This archived Practice Note is not maintained and is for background information only.

This Practice Note considers the extended version of the Coronavirus Job Retention Scheme (CJRS) that applied from 1 May 2021 to 30 September 2021, referred to in this Practice Note as the ‘extended CJRS’ or the ‘CJRS extension’.

The CJRS has now ended. Claims for September 2021 had to be submitted on or before 14 October 2021, and any amendments had to be made on or before 28 October 2021.

For claim periods from 1 November 2020, HMRC may accept late claims or amendments if taxpayers have:

  1. taken reasonable care to try and claim on time

  2. a reasonable excuse, and

  3. have claimed as soon as their reasonable excuse no longer applies

For further details of the process for making a late claim or amendment, and the information that must be provided in order to do so, see: HMRC guidance: Make a late CJRS claim.

Taxpayers can also use the HMRC Check a previous CJRS claim service to view or delete previous furlough claims.

For further guidance on the previous versions of the CJRS that ran for various periods between 1 March 2020 and 30 April 2021, see Practice Notes:

  1. Coronavirus Job Retention Scheme (original version to 30 June 2020) [Archived]

  2. Coronavirus Job Retention Scheme

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