Updates to CJRS guidance – 01.12.2020
02 December 2020
HMRC has made several updates to the variety of guidance pages that relate to the Coronavirus Job Retention Scheme (CJRS), and anybody who is dealing with furlough should familiarise themselves with the additional information.
All of the guidance pages have been updated to confirm that claims for furlough days relating to November 2020 must be submitted by no later than 14 December 2020, and that claims can no longer be submitted for claim periods that end on or before 31 October 2020.
The pages for both employees and employers that discuss checking if claims can be made for wages through the CJRS have been amended to provide further clarity in relation to annual leave when an employee is on furlough. In recognition of the fact that December and January are peak periods in which employees take holiday, the guidance confirms that an employee cannot be placed on furlough either just because they are going to be on paid leave or because their employer ordinarily does less business over the festive period.
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.