HMRC has applied further updates to the guidance for the extended CJRS on Thursday 10th December 2020:
Coronavirus Job Retention Scheme
Check if you can use the scheme
Changes to the ‘Employer claim information that HMRC will make public’ section with information that from February HMRC will publish information about employers who claim for periods starting on or after 1 December 2020.
From February furloughed employees will be able to see details of claims made for them after 1 December 2020 in their Personal Tax Account on GOV.UK.
Information has been updated that employers do not need to be facing a wider reduction in demand or be closed to be eligible to claim for employees who are clinically extremely vulnerable or at the highest risk of severe illness from coronavirus.
Work out what you can claim
The information about holiday pay and unpaid sabbatical or unpaid leave has been updated.
Updated examples of when the calculator cannot be used.
Updates to “Examples of how to calculate your employees’ wages”. Minor corrections made to examples 2.7 and 2.9. New link added to 2.10.
Claim and report earnings
Updated section on “If you have missed the claim deadline”. Employers must contact HMRC to ask about submitting a late claim.