Coronavirus Job Retention Scheme guidance updates 26th January 2021

Following yesterday issuing of the Chancellors HM Treasury direction for further changes and extensions to the Job Retention Scheme, HMRC guidance has been updated on the night of 26th January 2021:

  • The main item was the publication of the new page ‘Employers who have claimed through the Coronavirus Job Retention Scheme
  • Also a new page ‘Ask HMRC not to publish your Coronavirus Job Retention Scheme claim details’ (drafted from existing material)
  • Other items included calculation examples following the publication of the New Direction, which includes a look back calculation.

The following table outlines the guidance changes:

Page titleChanges
All PagesCall out box of key messages at top all pages should be changed to say:   Claims for furlough days in January 2021 (remove December 2020) must be made by 15 February 2021 (remove 14 January 2020)
Check if your employer can use the Coronavirus Job Retention Scheme (Employee Page)Updated section on complaints to reorder HMRC contact and include reference to eligibility criteriaLinks to the new landing page hosting the list of employer names A link to set up a Personal Tax Account
Check if you can claim for your employee’s wages through the Coronavirus Job Retention SchemeUpdated section on complaints to reorder HMRC contact and include reference to eligibility criteria (final paragraph of document)Restructured to remove the employer publication details and the right to object – new guidance pages created for these
Steps to take before calculating your claim using the Coronavirus Job Retention SchemeUpdated to include new subheadings for averaging calculation method and new calendar lookback calculation method 
Calculate how much you can claim using the Coronavirus Job Retention SchemeMinor updates to list of scenarios where the calculator cannot be used.   New sections added under ‘Work out 80% of your employee’s usual wage’ for ‘Calendar lookback method’ and ‘Averaging method’.”
Examples of how to calculate your employees’ wagesNew calculation examples added to cover the lookback period (2.10, 3.8 and 3.9). Updates to existing examples to clarify eligibility for the annually paid (3.16 and 3.17).”
Employers who have claimed through the Coronavirus Job Retention SchemeA new page created to host the employer publication details
Ask HMRC not to publish your Coronavirus Job Retention Scheme claim detailsA new page created to host an employer’s right to object process

PAYadvice Articles on the Treasury direction notice and the naming scheme can be found at:

PAYadvice.UK 27/1/2021

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