HMRC have updated the following relating to the extended Coronavirus Job Retention Scheme (Furlough) on Wednesday 13th January 2021.
| Page title | Change |
| Check if you can claim for your employee’s wages through the Coronavirus Job Retention Scheme | To include the objection process to excuse employer claims information being published |
| Calculate how much you can claim using the Coronavirus Job Retention Scheme | Updated paragraph on annually paid and links to new exampleEmployment Allowance reinserted to guide employers to adjust |
| Reporting employees’ wages to HMRC when you’ve claimed through the Coronavirus Job Retention Scheme | Updated to remove the lines you do not need to make another FPS if you pay the full amount of an employee’s normal wage during furlough |
| Examples of how to calculate your employees’ wages | New calculation example for annually paid |
PAYadvice.UK 14/1/2021
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