Job retention scheme August 2020 guidance changes
HMRC’s CJRS guidance has been updated since last month.
The recent guidance changes include a link to the previous ‘CJRS1’ guidance which applied for claims up to an including 31 July 2020.
The following guidance changes related to the CJRS1 scheme up to and including 31 July 2020:-
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Page title |
Changes |
2 |
Check if you can claim for your employee’s wages through the Coronavirus Job Retention Scheme |
- Additional line on complaints procedure in the ‘Contacting HMRC’ section:
“If you think that there have been mistakes or unreasonable delays caused by HMRC, you can use our complaints process(link)” |
6 |
Claim for wages through the Coronavirus Job Retention Scheme |
- Moved the information about overclaiming and underclaiming from the claim page to a new guide
- Created a new heading closer to the green button to tell users what they need to do if they’ve claimed the wrong amount and linked to the new guide
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13 |
If you claim too much or not enough |
- This is a new guidance page and the section has been moved from “Claim for wages through the Coronavirus Job Retention Scheme” page
- Amended this section to make clear the overclaim and underclaim process and new information on the obligation to notify HMRC for overclaims.
- A link to a factsheet with information about assessment and penalties relating to overclaims.
- An amendment to the wording to make clear the need to continue to pay employees the correct amount in the event of an underclaim.
- An additional line to make clear after 31 July you will no longer be able to amend a claim relating to the period up to 30 June to add an employee that should have been included on a claim submitted before that date.
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The CJRS guidance was updated as follows from 7 August 2020:
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Page title |
Changes |
1 |
Check if your employer can use the Coronavirus Job Retention Scheme (Employee Page) |
- Added a new line to clarify that supply teachers are eligible for the scheme in the same way as other employees and can continue to be claimed for during school holiday periods provided that the usual eligibility criteria are met.
- Added a new line to set out that if furloughed employee is made redundant, they are entitled to receive redundancy pay based on their normal wage and not on the reduced furlough rate.
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3 |
Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme |
- Added a new line to clarify that supply teachers are eligible for the scheme in the same way as other employees and can continue to be claimed for during school holiday periods provided that the usual eligibility criteria are met.
- Added a new line to set out that if furloughed employee is made redundant, they are entitled to receive redundancy pay based on their normal wage and not on the reduced furlough rate.
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5 |
Calculate how much you can claim using the Coronavirus Job Retention Scheme |
- Added a new subsection setting out what to do if your fixed pay employee has worked enough overtime (in the tax year 2019 to 2020) to have a significant effect on the amount you need to claim.
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6 |
Claim for wages through the Coronavirus Job Retention Scheme |
- Adjusted to emphasise that, with regard to providing NINos, employers should only contact HMRC if the employee has a temporary number or genuinely does not have one at all.
- Additional line added on the importance of submitting correct data when making a claim.
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9 |
Examples of how to calculate your employees’ wages, National Insurance contributions and pension contributions |
- Figures in example 2.1 corrected in the second step of both calculations.
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