The way that the Coronavirus Job Retention Scheme (CJRS) keeps chopping and changing really is tricky to keep on top of. Furloughing has been happening since mid-March 2020 and we have the advent of flexible furloughing to look forward to from 01 July 2020. In fact, I absolutely believe that this is impossible for employers to keep on top of. Yet, it is absolutely vital that they are aware of the latest guidance and take a copy of it – or, at least, retain a copy of the guidance that they are working to. We have had updates and additions, so here’s my latest list of the guidance with links:
Another New ‘Direction’?!
On 26 June 2020, dated 25 June 2020, HM Treasury published a revised ‘Direction’. This is displayed on Gov.UK as ‘Further Treasury Direction made under Sections 71 and 76 of the Coronavirus Act 2020’.
This adds to:
In HMRC’s own words:
This direction reflects the extension of the Scheme to 31 October, and the changes to the terms of the scheme from 1 July onwards, announced by the Chancellor on 12 May. This direction does not contain new information about the scheme, but gives legal effect to the elements of the scheme that were set out in the guidance published 12 June. That guidance should continue to be the key point of reference for employers and employees.
Although, HMRC’s own Webinar said about the end of the scheme:
‘You’ll have until 30 November 2020 to submit any claims that start on or after 01 July 2020.’ The Direction does not include this date.
For employers, a good place to start for all of the Coronavirus Job Retention Scheme (CJRS) guidance is the ‘collection’ page on Gov.UK. This is ordered under various headings now:
Check if you can use the scheme
There are two pieces of guidance under this section:
- Check if you can claim for your employees’ wages through the Coronavirus Job Retention Scheme – first published 26 March 2020 and updated 15 times since then, the last being on 12 June 2020
- Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme – first published on 14 May 2020 and updated 5 times since then, excluding the ones where a Welsh translation has been added, the last updated being 19 June 2020
Work out what you can claim
There are three pieces of guidance in this section:
- Steps to take before calculating your claim using the Coronavirus Job Retention Scheme – first published on 12 June 2020 and it has never been updated
- Calculate how much you can claim using the Coronavirus Job Retention Scheme – again, never updated from the 12 June 2020 original
- Find examples to help you calculate your employees’ wages – first published on 14 May 2020 and updated twice, excluding the ones where a Welsh translation has been added, the last updated being 12 June 2020
Claim and report earnings
There are two pieces of guidance in this section:
- Claim for wages through the Coronavirus Job Retention Scheme – first published 20 April 2020 and updated 12 times (excluding the one update where it says a Welsh translation was added), the last being 26 June 2020. This update is adding a link to a piece of guidance marked as new below
- Reporting employees’ wages to HMRC when you’ve claimed through the Coronavirus Job Retention Scheme – first published on 23 April and updated 3 times, the last being 12 June 2020. No mention is made of the fact that a Welsh translation is available
Help and support
This was (and still is) all over the place before but seems to now be in one document called ‘Get help with the Coronavirus Job Retention Scheme’. There is no publication date or update history.
Latest news and policy
Useful to have this information:
- Chancellor extends Self-Employment Support Scheme and confirms furlough next steps – news story from 29 May 2020
- Chancellor extends furlough scheme until October – new story from 12 May 2020
- Changes to the Coronavirus Job Retention Scheme – first published 12 June 2020 and, although it says it was updated on 23 June 2020, this was only because a Welsh version was made available
This was published on 26 June 2020:
- Pay Coronavirus Job Retention Scheme grants back – essentially, this guidance tells employers what to do if they have overclaimed and want to pay money back to HMRC. This is by either adjusting the next claim or by making HMRC a payment
There is the ‘step by step guide for employers’. I really do not see that this provides any guidance that isn’t contained above. Plus, I am not quite sure I understand how we are on version 5:
- This was first published on 17 April 2020
- Welsh translation added 29 April
- Revised on 11 May 2020 and
- Updated 22 June 2020 ‘with more information about flexible furlough and overpayments (English language version only – Welsh language version will follow shortly’
Don’t use the following:
- Work out 80% of your employees’ wages to claim through the Coronavirus Job Retention Scheme – you won’t actually find this guidance, first published on 17 April 2020, last updated on 05 June 2020, secretly vanishing on 12 June 2020