Updates to Coronavirus Job Retention Scheme guidance (18 May)

This is a record of changes made to HMRC’s Coronavirus Job Retention Scheme guidance in the week ending 15 May 2020.


HMRC page: Check if you can claim for your employee’s wages through the Coronavirus Job Retention Scheme

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HMRC page : Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme


HMRC page: Work out 80% of your employees’ wages to claim through the Coronavirus Job Retention Scheme

  • Non-discretionary payments clarification to better explain what meets this criteria. Wording tweaked.
  • Non-discretionary overtime payment clarification to better explain the distinction here.
  • New wording setting out what periods a claim should cover and how far in advance claims can be made
  • Examples from this page separated out into supplementary HTML document, no change to content.
  • Moved the ‘After you’ve claimed’ section from this page to the service start page where it sits better and makes more sense for the user.
  • Link to BEIS Holiday Entitlement guidance added to Holiday Pay Section.
  • https://www.gov.uk/guidance/work-out-80-of-your-employees-wages-to-claim-through-the-coronavirus-job-retention-scheme


HMRC page: Examples for ‘Work out 80% of your employees’ wages to claim through the Coronavirus Job Retention Scheme’


HMRC page: Claim for wages through the Coronavirus Job Retention Scheme

David Nunn is Content Manager at AAT.

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