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:

All together
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:

  • The first, dated 15 April 2020
  • The second, dated 20 May 2020

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:

Work out what you can claim

There are three pieces of guidance in this section:

Claim and report earnings

There are two pieces of guidance in this section:

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:


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:

  1. This was first published on 17 April 2020
  2. Welsh translation added 29 April
  3. Revised on 11 May 2020 and
  4. 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:

Join our newsletter