The following Employment Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
In announcements made on 31 October and 5 November 2020, the Government extended the coronavirus job retention scheme (CJRS) initially until 2 December, then until 31 March 2021, and subsequently until 30 September 2021. As the CJRS was the more generous of the two schemes, on 1 November 2020 the Government stated that the previously proposed job support scheme would not in fact be introduced. Please see the Coronavirus job retention scheme (CJRS) guidance note for more on that scheme.
Following the end of the CJRS on 30 September 2021, there has been no suggestion that the job support scheme will be revisited or introduced at a later date. Therefore, the following detail of the proposed job support scheme, as drafted originally in October 2020, is provided for background information only.
The Government’s original version of the Policy paper on the job support scheme set out that it would be introduced specifically to protect viable jobs, where demand would be affected due to coronavirus (COVID-19). Viable jobs were seen as those where the business needed more time to recover, but would recover following the downturn caused by coronavirus. This was therefore a slightly different approach to the CJRS which was designed to protect any employment where affected by coronavirus. The announcement was made as part of the Winter Economy Plan ― see the Policy paper: Winter Economy Plan and analysis may be found in ‘Analysis
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