On Friday (June 12), HMRC published guidance relating to how the Coronavirus Job Retention Scheme (CJRS) will operate from July until October this year.
The various pieces of guidance relate to how the CJRS will work for flexible furlough, as well as the reduced government contributions and employer costs for the remainder of the scheme:
Check if you can use the scheme
Check if you can claim for your employees’ wages through the Coronavirus Job Retention Scheme
Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme
Work out what you can claim
Steps to take before calculating your claim using the Coronavirus Job Retention Scheme
Calculate how much you can claim using the Coronavirus Job Retention Scheme
Find examples to help you calculate your employees’ wages
Claim and report earnings
Claim for wages through the Coronavirus Job Retention Scheme
Reporting employees’ wages to HMRC when you’ve claimed through the Coronavirus Job Retention Scheme
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