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
- ‘Employees you can claim for’ section of the ‘Check’ guide has been pulled out into its own piece of guidance called ‘Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme’.
- Update headline text to reflect extension of the scheme
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HMRC page : Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme
- New separate page for this content
- Clarification on volunteering to emphasise that it cannot be for the same or a different role.
- Section on consolidated payroll moved to be next to TUPE section. Content unchanged.
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.
HMRC page: Examples for ‘Work out 80% of your employees’ wages to claim through the Coronavirus Job Retention Scheme’
- New separate page for this content, no changes to content.
HMRC page: Claim for wages through the Coronavirus Job Retention Scheme
- Added that records must be kept for at least 6 years
- Clarification around where employers can search for employee’s National Insurance Numbers
- Added wording to the ‘After you’ve claimed’ section which was removed from the ‘Work out 80% if your wages page’.
David Nunn is Content Manager at AAT.