CJRS guidance updated

Released 10 July 2020

HMRC have updated their online guidance relating to various aspects of the Coronavirus Job Retention Scheme (CJRS).

The updated guidance is:

Calculate how much you can claim using the Coronavirus Job Retention Scheme – Updated to show that the calculator can now be used to work out what can be claimed for in a claim period ending on or before 31 August. A link has also been added to a new full example for August, and the 'Working how much you can claim for employer National Insurance contributions has been updated to make it clear what steps to take if an employee's pay period goes beyond 30 June;

Reporting employees' wages to HMRC when you've claimed through the Coronavirus Job Retention Scheme – wording adjusted to make clearer that both employee and employer National Insurance contributions have to be paid to HMRC on the full amount;

Steps to take before calculating your claim using the Coronavirus Job Retention Scheme – wording has been added to make it clear that HMRC will not decline or seek repayment of any grant based solely on the particular choice between fixed or variable approach to calculating usual hours, as long as a reasonable choice is made;

Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme – text adjusted to add clarity to 'Paying employee taxes and pension contributions' section and wording added to section on employee rights to make it clear that employers can continue to claim for a furloughed employee who is serving a statutory notice period;

Check if you can claim for your employees' wages through the Coronavirus Job Retention Scheme – text adjusted to add clarity to 'Paying employee taxes and pension contributions' section and added wording to section on employee rights to make it clear that employers can continue to claim for a furloughed employee who is serving a statutory notice period;

Check if your employer can use the Coronavirus Job Retention Scheme – Information added about employers being able to continue to claim for employees while they are serving a statutory notice period; and

Claim for wages through the Coronavirus Job Retention Scheme – Information added about the process HMRC are developing to recover overclaimed grant amounts through the tax system.

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