Readers are advised to ensure they are using the latest coronavirus job retention scheme (“CJRS”) guidance. Bookmark the relevant links and print a copy of the guidance which applied at the time a claim for the CJRS grant is made.
Details of last week’s guidance updates received from HMRC are set out.
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Page title
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Changes made
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1
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Check if your employer can use the Coronavirus Job Retention Scheme
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- Added headline box that reflects key points from Chancellor’s announcement last week.
- Removed outdated text on the extension of the scheme.
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2
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Check if you can claim for your employee's wages through the Coronavirus Job Retention Scheme
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- Added headline box that reflects key points from Chancellor’s announcement last week.
- Removed outdated text on the extension of the scheme.
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3
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Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme
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- Added headline box that reflects key points from Chancellor’s announcement last week.
- Added further detail on what duties pension trustees can undertake whilst on furlough.
- Added detail on CJRS eligibility in cases where TUPE would have applied were it not for the company being in compulsory liquidation.
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4
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Work out 80 per cent of your employees' wages to claim through the Coronavirus Job Retention Scheme'
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- Added headline box that reflects key points from Chancellor’s announcement last week.
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5
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Examples for ‘Work out 80 per cent of your employees' wages to claim through the Coronavirus Job Retention Scheme’
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- Errors in example 1.5 corrected
- Error in example 1.6 corrected
- Errors in example 3.3. corrected
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6
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Claim for wages through the Coronavirus Job Retention Scheme
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- Added headline box that reflects key points from Chancellor’s announcement last week.
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7
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Reporting employees' wages to HMRC when you've claimed through the Coronavirus Job Retention Scheme
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- Added headline box that reflects key points from Chancellor’s announcement last week.
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