CJRS: updated guidance for employers

HMRC has updated its coronavirus job retention scheme (CJRS) guidance Steps to take before calculating your claim using the coronavirus job retention scheme to help employers calculate the number of working and furloughed hours for an employee who comes off furlough or flexible furlough part way through a claim period. The calculation is to be used for claims from 14 September 2020.

HMRC has updated its template which employers should use when submitting claims under the CJRS for 100 or more employees. The key change is that employers are now required to disclose whether an employee has returned from statutory leave before being put on furlough.