Extended Coronavirus Job Retention Scheme – guidance updates 1st December 2020

HMRC has applied further updates to the guidance for the extended CJRS on Tuesday 1st December 2020:

Call out box of key messages at top of all pages changed to say:

The Coronavirus Job Retention Scheme has been extended until 31st March 2021.

Claims for furlough days in November 2020 must be submitted by 14th December 2020.

You can no longer submit claims for claim periods ending on or before 31st October 2020.

You can read previous versions of guidance on The National Archives.

Check if your employer can use the Coronavirus Job Retention Scheme (Employee Page)

Section on holiday pay updated with further clarity as peak periods of leave in late December and January.

Check if you can claim for your employee’s wages through the Coronavirus Job Retention Scheme

Section on holiday pay updated with further clarity as peak periods of leave in late December and January.

You should not place employees on furlough just because:

  • they are going to be on paid leave
  • you usually do less business over the festive period

PAYadvice.UK 1/12/2020

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