Job retention scheme

HMRC has updated five of its guidance pages on the CJRS. In addition to removing parts of the guidance that related to the application of the scheme up to 30 June 2020, new material has been added to cover the following:

• how an employer can calculate the amount it can claim where a fixed-pay employee has worked overtime in the tax year 2019–20;
• confirmation that supply teachers can be eligible under CJRS;
• clarification that a furloughed employee who has been made redundant must receive redundancy pay based on their normal wage, not their furloughed wage; and
• a request for employers only to contact HMRC to provide National Insurance numbers if the employee has a temporary number or genuinely has never had one.