HMRC’s CJRS guidance has been updated in the last two weeks.
The updates are set out as follows:
| Page title | Change |
| All pages | A notification that the rules are changing again from 1 September added into the call out box for each page.
|
| If you’ve claimed too much/ not enough | Adjustment to wording around when you need to pay grant money back to HMRC to emphasise employers must do this if they are unable to or aren't planning to use the money to pay their employees' wages, tax and National Insurance and pension contributions |
| Pay Coronavirus Job Retention Scheme grants back | Adjustment to wording around when you need to pay grant money back to HMRC to emphasise employers must do this if they are unable to or aren't planning to use the money to pay their employees' wages, tax and National Insurance and pension contributions |
HMRC has also advised that currently there is no deadline for CJRS claims in respect of the period 1 – 31 July.