Following the announcement made at the UK Westminster Budget 2021 on the extension to the Furlough Scheme, the following guidance updates have been published:
| Page title | Changes |
| Changes to the Coronavirus Job Retention Scheme | New guidance page on the day with future taper information to September for employers |
| Check if your employer can use the Coronavirus Job Retention Scheme | Updated extension date Additional line on taper changes Additional line on change of RTI cut off from May Updated RTI eligibility under fixed term contracts Additional line on taper changes from July with a link to new taper page |
| Check if you can claim for your employees wages | Change extension date to September Additional line on taper changes from July with a link to new taper page Additional line on change of RTI cut off from May |
| Check which employees you can put on furlough to use the CJRS | Change extension date to September Additional line on taper changes from July with a link to new taper page Additional line on change of RTI cut off from May If your employee is on a fixed term contract: Additional line on change of RTI cut off from May Employee transfers under TUPE and on a change in ownership: Amendment to section for May claims |
| Steps to take before you claim CJRS | Change to extension date Additional line on taper changes Additional lines to note that calculation guidance to be updated in due course |
| Calculate how much you can claim using the CJRS | Change to extension date Additional line on taper changes Additional lines to note that calculation guidance to be updated in due course |
| Claim for wages through the CJRS | Additional line on taper changes from July with a link to new taper page Update May – September claim deadlines Update May – September claim amendment deadlines |
| Reporting employees wages to HMRC | Additional line on change of RTI cut off from May Additional line on taper changes from July with a link to new taper page |
| Pay CJRS grants back | Change to extension date |
PAYadvice.UK 3/3/2021
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