The below sections have been updated with the following changes:
Check if you can claim for your employees’ wages through the Coronavirus Job Retention Scheme
A box has been added at the top that links to guidance on the National Archives dated 28 July 2020 (when reclaims for National Insurance and minimum pension contributions were still allowed).
Importantly the box highlights the changes to the scheme from 01 August 2020 in terms of the employees that can actually be furloughed, whether full or flexibly. It says:
‘Unless you’re making a new claim for an employee who is a military reservist or is returning from statutory parental leave, you can only continue to claim through the scheme if:
- you have previously furloughed the employee for 3 consecutive weeks between March 1 and 30 June
- you submitted your claim before 31 July’
Calculate how much you can claim using the Coronavirus Job Retention Scheme
The update section indicates that HMRC’s calculator has now been updated so that it can work out claim periods that end on or before 31 October 2020.
If you’ve claimed too much or not enough from the Coronavirus Job Retention Scheme
This has a similar ‘call-out‘ box at the top linking to two pieces of guidance on the National Archives:
- ‘Check if you can claim for your employees’ wages through the Coronavirus Job Retention Scheme’ dated 28 July 2020, as above
- ‘Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme’ dated 17 July 2020
The guidance is frequently updated so please retain a copy of the latest guidance or, at least, the guidance that you have been working to.