
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
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