Coronavirus Job Retention Scheme guidance updates 4th February 2021

HMRC have applied further updates (4th February 2021) to the guidance for the Coronavirus Job Retention Scheme.

Page titleChanges
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 SchemeTo 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 SchemeUpdated 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 SchemeTo 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 SchemeTo update the contact HMRC paragraph and include there is no right of appeal
Examples of how to calculate your employees’ wagesNew calculation example added for calculating wages for different types of pension scheme (3.18)

PAYadvice.UK 4/2/2021

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