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 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.
