ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note summarises the key ways in which company filing and other administrative procedures have temporarily changed due to the coronavirus crisis. On 26 March 2021 Companies House announced that the automatic filing extensions granted by the Corporate Insolvency and Governance Act (CIGA) 2020 for filing deadlines between 27 June 2020 and 5 April 2021, to relieve the burden on companies during the coronavirus (COVID-19) pandemic, would come to an end for filing deadlines that fall after 5 April 2021. For confirmation statement filings, accounts filings and event-driven filings after 5 April 2021, there would be no further automatic extensions and any deadlines that fall after this date would go back to normal. For mortgage charges, while those with an interest in the charge created up to and including 4 April 2021 would continue to receive an automatic extension of ten additional days to file the particulars of a charge, those with an interest in the charge created

This Practice Note has been archived and is not maintained. This Practice Note sets out key news and guidance in relation to coronavirus (COVID-19) that is relevant to family proceedings, including guidance issued by the President of the Family Division and other members of the judiciary. It also considers case law and consultations in relation to remote hearings. The World Health Organization declared an end to the coronavirus emergency on 5 May 2023 and there are currently no coronavirus related restrictions in force in the UK. However, during the coronavirus emergency, hearings were permitted to take place remotely where deemed appropriate by the judge allocated to the case and guidance was issued for the Family Court in this regard, see: President of the Family Division’s guidance and The Remote Access Family Court guidance. Mediation Information and assessment meetings could also be dealt with remotely. Online mediation remains available, subject to the practice of particular provider involved. For guidance on remote and/or hybrid hearings generally, see Practice Note: Remote and hybrid hearings in the Family Court. President

The response of the courts to the coronavirus (COVID-19) pandemic has been patchy and confused. The position changes from day-to-day as to whether hearings should go ahead, whether they should be in person, and whether non-urgent cases should simply be adjourned or conducted remotely. At the time of writing the guidance suggests that where cases can be heard remotely, they will be—see: Coronavirus (COVID-19)-Civil and Family Courts guidance from Lord Chief Justice—LNB News 19/03/2020 93, and Coronavirus (COVID-19)—Guidance on telephone and video hearings updated—LNB News 19/03/2020 18, but the ability of the various court buildings to provide for this is highly questionable. In ongoing litigation there will be circumstances where a hearing is required within a particular time—for example an application to adduce expert evidence will be required

ARCHIVED: This archived Practice Note is not maintained and is for background information only. UPDATE (5/11/20): The Chancellor of the Exchequer, Rishi Sunak, confirmed in a statement to the House of Commons on Thursday 5 November 2020 that the Coronavirus Job Retention Scheme (CJRS) furlough scheme was to be extended. As a result, the Jobs Retention Bonus (JRB) is not to be paid in February 2021 and the government will redeploy a retention incentive at the appropriate time. See the HM Treasury press release: Government extends Furlough to March and increases self-employed support and HMRC Policy paper: Extension of the Coronavirus Job Retention Scheme. For further information, see Practice Note: Coronavirus Job Retention Scheme (extended version 1 November 2020 to 30 April 2021) [Archived]. This Practice Note was updated to reflect these developments. This Practice Note considers the Coronavirus Job Retention Bonus Scheme (CJRBS), announced in July 2020, which offers a one-off payment to employers of £1,000, for every employee for whom the employer previously claimed under the Coronavirus Job Retention

ARCHIVED: This Practice Note is not maintained and is for background information only. UPDATE (5/11/20): The Chancellor of the Exchequer, Rishi Sunak, confirmed in a statement to the House of Commons on Thursday 5 November 2020 that the Coronavirus Job Retention Scheme (CJRS) furlough scheme was to be extended. As a result, the Jobs Retention Bonus (JRB) will not be paid in February 2021 and the government will redeploy a retention incentive at the appropriate time. See the HM Treasury press release: Government extends Furlough to March and increases self-employed support and HMRC Policy paper: Extension of the Coronavirus Job Retention Scheme. This Practice Note has been updated to reflect the fact that relevant CJRBS guidance has been withdrawn. This Practice Note provides details of the guidance published on the Coronavirus Job

ARCHIVED: This archived Practice Note is not maintained and is for background information only. This Practice Note considers the ‘flexible furloughing’, revised version of the Coronavirus Job Retention Scheme (CJRS) that applied between 1 July and 31 October 2020. This Practice Note reflects the position under revised CJRS between 1 July and 31 October 2020. For further information on: • the extended CJRS that applies between 1 May and 30 September 2021, see Practice Note: Coronavirus Job Retention Scheme (extended version 1 May to 30 September 2021) [Archived] • the extended CJRS that applied between 1 November 2020 and 30 April 2021, see Practice Note: Coronavirus Job Retention Scheme (extended version 1 November 2020 to 30 April 2021) [Archived] • the original CJRS that applied between 1 March and 30 June 2020, see Practice Note: Coronavirus Job Retention Scheme (original version to 30 June 2020) [Archived] For a sample letter agreement recording furlough arrangements under the extended CJRS, see Precedent: Letter—from employer to employee regarding flexible

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: • taken reasonable care to try and claim on time • a reasonable excuse, and • 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

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 between 1 November 2020 and 30 April 2021, referred to in this Practice Note as the ‘extended CJRS’ or the ‘CJRS extension’. For information on the extended CJRS from 1 May 2021, see Practice Note: Coronavirus Job Retention Scheme (extended version 1 May to 30 September 2021) [Archived]. The background to the extended CJRS is as follows: Date Details Government information published News Analysis 31 October 2020 HM Treasury announced an extension throughout November 2020 of the CJRS, with a corresponding postponement of the start of the Job Support Scheme Furlough Scheme Extended and Further Economic Support announced Employment aspects of the new coronavirus lockdown and the extension of the CJRS (2/11/20) 2 November 2020 Announcement that extended CJRS will run until 2 December 2020 HMRC Help and Support bulletin, 3 November 2020

ARCHIVED: This archived Practice Note is not maintained and is for background information only. This Practice Note considers the original Coronavirus (COVID-19) Job Retention Scheme (CJRS), first announced by the government on 20 March 2020 that applied between 1 March and 30 June 2020. For information on: • the extended CJRS that applies between 1 May and 30 September 2021, see Practice Note: Coronavirus Job Retention Scheme (extended version 1 May to 30 September 2021) [Archived] • the extended CJRS that applied between 1 November 2020 and 30 April 2021, see Practice Note: Coronavirus Job Retention Scheme (extended version 1 November 2020 to 30 April 2021) [Archived] • the revised CJRS that applied between 1 July and 31 October 2020, see Practice Note: Coronavirus Job Retention Scheme (extended version 1 July to 31 October 2020) [Archived] The Coronavirus Job Retention Scheme is a temporary scheme, initially announced to be in place for three months starting from 1 March 2020, but HM Treasury announced, on 17 April 2020, that

ARCHIVED: This archived Practice Note is not maintained and is for background information only. This Practice Note seeks to address a number of frequently-asked questions relating to the original version of the Coronavirus Job Retention Scheme (CJRS) that applied until 30 June 2020. For detailed information on the CJRS itself, see Practice Notes: • Coronavirus Job Retention Scheme (extended version 1 May to 30 September 2021) [Archived] • Coronavirus Job Retention Scheme (extended version 1 November 2020 to 30 April 2021) [Archived] • Coronavirus Job Retention Scheme (extended version 1 July to 31 October 2020) [Archived] • Coronavirus Job Retention Scheme (original version to 30 June 2020) [Archived] • Coronavirus Job Retention Scheme—guidance tracker [Archived] See also: • Coronavirus (COVID-19)—issues when ending furlough or terminating employment [Archived] • Coronavirus Job Retention Scheme—the pensions implications [Archived] • Taxation of coronavirus (COVID-19) government support payments [Archived] This Practice Note covers the following questions: • What will the HMRC grant cover? • What is the 80% based on? • Will

ARCHIVED: This Practice Note has been archived and is no longer maintained. It provides details of the various versions of the HMRC and DHSC guidance relating to the Coronavirus Job Retention Scheme (CJRS) that have been published and provides tracked change versions, showing the updates between one version and the next, to enable practitioners easily to ascertain which version of the relevant guidance was live at any given date. For a guidance tracker: • providing details of the various versions of the HMRC guidance on the Self-Employment Income Support Scheme (SEISS), see Practice Note: Self-Employment Income Support Scheme—guidance tracker [Archived] • providing details of the various versions of general guidance on coronavirus (COVID-19), see Practice Notes: Coronavirus (COVID-19)—guidance tracker for employment (non-BEIS guidance) [Archived] and Coronavirus (COVID-19)—guidance tracker for employment (BEIS working safely guidance to 18 July 2021) [Archived] Separate sections of the Practice Note cover: • Treasury Direction • Guidance for employers: Check if you can claim for your employees’ wages through the Coronavirus Job Retention Scheme • Check which employees

ARCHIVED: This Practice Note has been archived and is no longer maintained. It considers the Employment Rights Act 1996 (Coronavirus, Calculation of a Week’s Pay) Regulations 2020 (Week’s Pay Amendment Regs 2020), SI 2020/814, which provides that employees who were furloughed under the Coronavirus Job Retention Scheme (CJRS) in relation to any period ending on or before 30 September 2021 receive statutory redundancy pay, statutory notice pay and other entitlements based on their normal wages, rather than a reduced furlough rate. For information on the Coronavirus Job Retention Scheme (CJRS), which has been extended to 30 September 2021, see Practice Note: Coronavirus Job Retention Scheme (extended version 1 May to 30 September 2021) [Archived]. For general information on calculating a week’s pay under sections 221–224 of the Employment Rights Act 1996 (ERA 1996), see Practice Note: Calculating a week's pay. The Employment Rights Act 1996 (Coronavirus, Calculation of a Week’s Pay) Regulations 2020 (Week’s Pay Amendment Regs 2020), SI 2020/814, in force on 31 July 2020, set out how