Job retention scheme latest guidance, 2 June 2020

Jun 02, 2020

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.

Page title

Changes made

1

Check if your employer can use the Coronavirus Job Retention Scheme

  • Added headline box that reflects key points from Chancellor’s announcement last week.
  • Removed outdated text on the extension of the scheme.

2

Check if you can claim for your employee's wages through the Coronavirus Job Retention Scheme

  • Added headline box that reflects key points from Chancellor’s announcement last week.
  • Removed outdated text on the extension of the scheme.

3

Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme

  • 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.

4

Work out 80 per cent of your employees' wages to claim through the Coronavirus Job Retention Scheme'

  • Added headline box that reflects key points from Chancellor’s announcement last week.

5

Examples for ‘Work out 80 per cent of your employees' wages to claim through the Coronavirus Job Retention Scheme’

  • Errors in example 1.5 corrected
  • Error in example 1.6 corrected
  • Errors in example 3.3. corrected

6

Claim for wages through the Coronavirus Job Retention Scheme

  • Added headline box that reflects key points from Chancellor’s announcement last week.

7

Reporting employees' wages to HMRC when you've claimed through the Coronavirus Job Retention Scheme

  • Added headline box that reflects key points from Chancellor’s announcement last week.