New CJRS Treasury Direction published
16 November 2020
HM Treasury has published a new Coronavirus Job Retention Scheme (CJRS) Direction, which forms the legal framework for the CJRS.
This is the fourth Treasury Direction that has been made available, and this version extends the CJRS from 1 November 2020 until 31 March 2021. In addition to this, it confirms how the CJRS will run between 1 November 2021 and 31 January 2021. A fifth Treasury Direction will be issued that covers the period between February and March 2021.
The Direction also makes it clear that the Job Retention Bonus (JRB) has been withdrawn.
It mirrors the guidance that is available on Gov.UK, and the latest updates that were added to it on Friday 13 November 2020, in that when making a claim, the employer understands and accepts that HMRC will publish information about CJRS claims, to include the names of employers and some indication of the amount that they have claimed. There are exceptions, however, for employers who can demonstrate that publication of their name could potentially leave their workforce open to “serious risk of violence or intimidation.”
It also confirms that claims cannot be made in relation to any days that employees are serving either statutory or contractual notice for periods relating to 1 December 2020 onwards.
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.