Job retention scheme: employees engaged in training

HMRC has updated its guidance Check if you can claim for your employees' wages through the Coronavirus Job Retention Scheme to include dates for employer claims for periods starting on or after 1 May 2021. The revised guidance also covers employees engaged in training while on furlough. Employees can engage in training so long as they do not provide services to, or generate revenue for, or on behalf of their organisation or a linked or associated organisation. HMRC has confirmed that they would not be regarded as directly or actively engaged in relevant research and development during this training period and should not be included in any research and development or RDEC claims.

HMRC’s guidance Claim for wages through the Coronavirus Job Retention Scheme notes that the earliest a claim can be made for May 2021 is 19 April 2021.