The Coronavirus Job Retention Scheme (CJRS) from 1 November 2020 is governed by the Coronavirus Act 2020 Functions of Her Majesty’s Revenue and Customs (Coronavirus Job Retention Scheme) Direction, given on 12 November 2020 (Treasury Direction No 5). The Coronavirus Act 2020 Functions of Her Majesty’s Revenue and Customs (Coronavirus Job Retention Scheme) Direction to extend the effect of the Coronavirus Job Retention Scheme (CJRS), given 25 January 2021 (Treasury Direction No 6), provides that the CJRS, for the period beginning on 1 February 2021 and ending on 30 April 2021, applies as if Part 1 of the Schedule to Treasury Direction No 5 were set out in the Schedule to Treasury Direction No 6, subject to certain modifications. For further information, see: • HMRC guidance: Check if you can claim for your employees' wages through the Coronavirus Job Retention Scheme • Practice Note: Coronavirus Job Retention