CJRS claims guidance updated

Released 11 September 2020

HMRC have updated their guidance on how employers should calculate claims using the Coronavirus Job Retention Scheme (CJRS).

A new section entitled Work out your employee's usual hours and furloughed hours has been added to tell employers how to calculate the number of working and furloughed hours for an employee that comes off furlough or flexible furlough partway through a claim period.

The guidance also confirms that employers using this calculation do not need to amend previous claims.

View the updated guidance at Calculate how much you can claim using the Coronavirus Job Retention Scheme.

HMRC guidance Steps to take before calculating your claim using the Coronavirus Job Retention Scheme has also been updated to clarify this issue.

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