HMRC have applied further updates (4th February 2021) to the guidance for the Coronavirus Job Retention Scheme.
| Page title | Changes |
| Check if your employer can use the Coronavirus Job Retention Scheme (Employee Page) | To update the contact HMRC paragraph and include there is no right of appeal |
| Check if you can claim for your employee’s wages through the Coronavirus Job Retention Scheme | To update the contact HMRC paragraph and include there is no right of appeal |
| Steps to take before calculating your claim using the Coronavirus Job Retention Scheme | Updated section ‘What to include when calculating wages’ to clarify non-monetary benefits and employer pension contributions under salary sacrifice schemes |
| Calculate how much you can claim using the Coronavirus Job Retention Scheme | To update the contact HMRC paragraph and include there is no right of appeal Updated to add a new section ‘What you can claim’ and clarification on pay increases |
| Claim for wages through the Coronavirus Job Retention Scheme | To update the contact HMRC paragraph and include there is no right of appeal |
| Examples of how to calculate your employees’ wages | New calculation example added for calculating wages for different types of pension scheme (3.18) |
PAYadvice.UK 4/2/2021
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