By David Nunn HMRC updatesUpdates to Coronavirus Job Retention Scheme guidance (18 May)18 May 2020 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 https://www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme Register for AAT Future Finance 2020 OnlineThis free brand-new digital learning experience is exclusive to AAT professional members and brings together some of the industry’s leading experts. Click below to view the programme and register.Register for freeHMRC page : Check which employees you can put on furlough to use the Coronavirus Job Retention SchemeNew separate page for this contentClarification 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.https://www.gov.uk/guidance/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 SchemeNon-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 madeExamples 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’New separate page for this content, no changes to content.https://www.gov.uk/government/publications/find-examples-to-help-you-work-out-80-of-your-employees-wages HMRC page: Claim for wages through the Coronavirus Job Retention SchemeAdded that records must be kept for at least 6 yearsClarification around where employers can search for employee’s National Insurance NumbersAdded wording to the ‘After you’ve claimed’ section which was removed from the ‘Work out 80% if your wages page’.https://www.gov.uk/guidance/claim-for-wages-through-the-coronavirus-job-retention-scheme David Nunn is a former Content Manager at AAT.