Job retention scheme latest guidance, 22 June 2020

Jun 22, 2020

Members can visit our dedicated UK Coronavirus Job Retention Scheme (“CJRS”) page, which provides guidance on the scheme. Download our factsheet on the who, what, where, when and why of the scheme.   

Employers can now notify HMRC of any amounts overclaimed under the CJRS and offset the relevant sum against a subsequent claim. HMRC are also working on a system to allow employers to notify HMRC of any overpayments discovered after the employer’s last JRS claim was made. For underclaims of CJRS payments, claimants should call HMRC helpline. 

Readers are advised to ensure they are using the latest CJRS, to bookmark the relevant links and print a copy of the guidance which applied at the time a claim for the CJRS grant is made.  

The CJRS guidance was also updated again last week as follows: 

Readers are also reminded of the changes to the CJRS which will take effect from 1 July 2020.  The key points of change applicable from 1 July are as follows:- 

  • The revised flexible scheme is only available to employers that have made claims under the first version of the scheme for employees furloughed for at least 3 weeks starting on 10 June 2020 at the latest; 

  • The only exception to this at present is for claims for employees returning to work after a period of parental leave or military reservists, who may not have been furloughed previously; 

  • There is a limit to the number of employees who can be claimed for in a single claim – this will be the maximum number claimed in a single claim under the first version of the scheme; 

  • Employers have until 31 July 2020 to make claims for periods up to 30 June 2020;  

  • The flexibility element means furloughed workers can work part-time; there is no longer a minimum furlough period; 

  • Furlough claims will require more detail including the usual hours worked which will be based on calendar days. The hours on furlough will be the claimable amount; 

  • Furlough claims must be for at least a week and will not be able to extend across a month end – this is due to the changes being introduced from 1 July, 1 August, 1 September, and 1 October; 

  • 30 November 2020 will be the final date for submitting claims under the flexible rules applicable from 1 July 2020; 

  • Employers must still agree working arrangements with furloughed employees from 1 July onwards - employment law requirements must still be satisfied; 

  • Claims under the flexible scheme will open from 1 July 2020; 

  • Claims will again be made using the online portal; agents will continue to be able to submit claims for clients.