Extended Coronavirus Job Retention Scheme – guidance updates 13th November 2020

HMRC applied updates to the following CJRS guidance.

1. Check if your employer can use the CJRS

• Changed to make clear that for claim periods starting on or after 1 December 2020 you cannot claim for any days on or after 1 December 2020 during which the furloughed employee was serving a contractual or statutory notice period.
• Minor corrections to section on maternity allowance.

2. Check if you can claim for your employees’ wages through the CJRS

• Detail added relating to claimant information that HMRC will make public.

3. Check which employees you can put on furlough to use the CJRS

• Changed to make clear that for claim periods starting on or after 1 December 2020 you cannot claim for any days on or after 1 December 2020 during which the furloughed employee was serving a contractual or statutory notice period.
• Minor corrections to section on maternity allowance.

4. Steps to take before calculating your claim using the CJRS

• Information relating to claim period deadlines and timings clarified.

5. Claim for wages through CJRS

• Information relating to claim period deadlines and timings clarified.

HM Treasury have published the associated direction at

PAYadvice.UK 15/11/2020