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.
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.
