Latest Coronavirus Job Retention Scheme guidance update -10.12.2020

11 December 2020

HMRC has made some additional amendments to several of the pages that offer guidance on the Coronavirus Job Retention Scheme (CJRS).

The page which addresses which employees can be placed on furlough has been updated to reflect the fact that  in scenarios where businesses employ staff who are clinically extremely vulnerable or are at the highest risk of severe illness from coronavirus, they do not need to be facing the prospect of a wider reduction in demand, or be closed, in order to be eligible to claim for those employees.

The guidance that details how to claim for wages under the scheme now confirms that if a claimant has missed the claim deadline, they must contact HMRC to enquire about submitting a late claim. This should be done as soon as the claimant is ready to make a claim, but only once the relevant claim deadline has passed.

The information surrounding if a business can claim for their employees’ wages through the CJRS clarifies that from February 2021, HMRC will publish information relating to employers claiming for periods commencing on or after 1 December 2020. Furloughed employees will also be able to access details of claims made in relation to them after 1 December 2020 via their Personal Tax Account, from February 2021.

Finally, the illustrative examples of how to calculate employee wages when claiming through the CJRS have been updated with minor corrections to examples 2.7 and 2.9, and a new link added in to example 2.10.


The information in this article is accurate at the time of publication. For all the latest information, news and resources on how the COVID-19 pandemic is affecting payroll professions, visit our Coronavirus hub.