Payroll: need to know (Latest version)

2020-21 As of 16 February 2021

The Chartered Institute of Payroll Professionals

Payroll: need to know

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Introduction

Payroll: need to know , has been produced by the CIPP Policy and Research team for the exclusive benefit of members. It contains all relevant payroll, pensions and reward News Online items and is indexed and categorised for easy reference. Each item is in date order (the most recent entry being at the bottom) to ensure you know you have the latest updates on any given subject. Payroll: need to know is produced on a tax year basis and by the end of each tax year will be closed off and restarted with any significant live news items being carried forward to the following year’s edition and then added to on a weekly basis with each edition of News Online.

Using the index is easy – find your topic of interest and CTRL + click will take you straight there.

The titles of new news articles added in the last fortnight are highlighted in blue to ensure that they will be clearly visible in the index.

If you have any comments or suggestions about Payroll: need to know - your guide to UK payroll legislation and reporting , please email policy@cipp.org.uk

Copyright

Copyright © 2021 Chartered Institute of Payroll Professionals (CIPP)

Published February 2021

All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by other means, electronic, mechanical, photocopying, recording, or otherwise, without the prior permission of the copyright holder. This publication may not be sold, lent, hired out or otherwise dealt with in the course of trade or supply in any form of binding or cover other than that in which it is published without the prior permission of the publisher.

The CIPP logo may not be used to endorse any product or service. Any attempt to use the CIPP logo to represent that CIPP endorses a service or product is strictly prohibited

This publication contains public sector information licensed under the Open Government Licence v3.0.

Whilst every effort has been made to ensure the information included in this publication complies with current legislation the CIPP cannot be held responsible for any errors or omissions.

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Contents

Apprenticeships ................................................................................................ 18 Guidance for apprentices, employers, training providers and assessment organisations in response to the impact of COVID-19 .......................................................................................................................................................18 CIPP survey: The value of apprenticeships ........................................................................................................18 Updated guidance on apprenticeship funding in England...................................................................................19 Apprenticeship Levy – survey.............................................................................................................................19 Plan for jobs – Additional funding for apprenticeships ........................................................................................19 Guidance on expenses and benefits for apprenticeship bursaries for care leavers............................................20 CIPP Policy & Research.................................................................................... 21 CIPP webcast: Coronavirus support measures ..................................................................................................21 CIPP Survey: 2020 LPC annual review of minimum wage rates ........................................................................21 CIPP Quick Poll: Coronavirus Job Retention Scheme online service.................................................................22 CIPP survey: The value of apprenticeships ........................................................................................................22 CIPP Survey: 2020 LPC annual review of minimum wage rates ........................................................................22 CIPP Survey: 2020 LPC annual review of minimum wage rates ........................................................................23 CIPP QuickPoll: Returning to work after the coronavirus crisis ..........................................................................23 CIPP Webcast: National Minimum Wage refresh and update ............................................................................24 Final call for the CIPP’s survey on National Living Wage and National Minimum Wage rates for 2021 .............24 Payroll professionals – the CIPP’s Policy and Research team want to hear from you! ......................................25 QuickPoll results: 65% of payroll professionals have to manually override SSP records for COVID19 related incapacity............................................................................................................................................................25 The CIPP’s latest QuickPoll: Have you used the Digital Assistant whilst trying to understand and/or claiming through CJRS? ...................................................................................................................................................26 CIPP response to LPC consultation on National Minimum Wage rates for April 2021 .......................................26 CIPP webcast: Coronavirus Job Retention Scheme (CJRS) and Self-Employed Income Support Scheme (SEISS) update...................................................................................................................................................28 The CIPP’s Coronavirus Job Retention Scheme July – October 2020 factsheet is now available .....................28 The CIPP’s future of the Self-Employment Income Support Scheme (SEISS) factsheet is now available .........28 QuickPoll results: 47% of payroll professionals have not accessed HMRC’s Digital Assistant for guidance on the CJRS ..................................................................................................................................................................29 The CIPP’s latest Quick Poll: How has working from home affected your productivity? .....................................30 CIPP Survey: Tackling abuse within the Construction Industry ..........................................................................30 CIS survey reminder: Tackling abuse within the Construction Industry ..............................................................31 CIPP Quick Poll: 46% of payroll professionals have been more productive whilst working from home ..............32 New CIPP Quick Poll: Would you be interested in additional Specialist Interest Groups? .................................32 Payrollers experiences of COVID-19 - CIPP's Survey........................................................................................32 CIPP Quick Poll: How is your employer approaching a return to the workplace?...............................................33 CIPP Survey - Tackling abuse within the Construction Industry - Final reminder ...............................................34 The CIPP’s Carer’s Leave Survey is now live.....................................................................................................34 The Financial Conduct Authority (FCA) – Consultation on pensions, comparing the value of money of pension products and services for members....................................................................................................................35 Payroll experiences of COVID-19 - CIPP's Survey – Reminder .........................................................................35 Payroll Technician Certificate: Additional Content Survey ..................................................................................36 Reminder: The CIPP’s Carer’s Leave Survey is still live ....................................................................................37 New Quick Poll: Readiness for off-payroll working reforms ................................................................................37 The CIPP's Quick Poll: More employers are making a return to the standard workplace mandatory as opposed to optional ...............................................................................................................................................................38 Last chance to complete the CIPP’s survey: the challenges of furlough at the frontline .....................................38 Final call: The CIPP’s carer’s leave survey.........................................................................................................39 CIPP Webcast: Summer Economic Statement 2020..........................................................................................39 Apprenticeship Levy – survey.............................................................................................................................40 Quick Poll response: Only 34% are ready for the off-payroll working reforms, due to be implemented from 6 April 2021 ...................................................................................................................................................................40 New Quick Poll: Opinions on lowering the default charge cap on DC workplace pension schemes...................41 Reminder – survey on the Apprenticeship Levy .................................................................................................41 New Quick Poll: Are you planning to use the Job Retention Bonus?..................................................................41 Reminder: The Apprenticeship Levy survey is still open! ...................................................................................42 Quick Poll results: 48% of companies intending to use the Job Retention Bonus ..............................................42 New Quick Poll: The effect of the Job Retention Bonus on redundancies..........................................................43

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Final Reminder: The Apprenticeship Levy survey is still open! ...........................................................................43 Webcast: Student Loans – a look to the future ...................................................................................................43 Quick Poll results: 76% of businesses hoping to use the Job Retention Bonus confirm that it will have no impact on their immediate employment plans ................................................................................................................44 New Quick Poll: Process changes due to eligibility criteria for the Job Retention Bonus ...................................44 CIPP Survey: Employer’s National Insurance Contributions holiday for businesses employing veterans ..........45 Quick Poll results: 52% confirm that they have had to adapt their processes to ensure compliance with the CJRS and record checking due to the eligibility for the Job Retention Bonus...............................................................45 New Quick Poll: The biggest challenges payroll departments face when processing the December payroll ......46 CIPP Survey - The Net Pay Anomaly: Call for evidence on pensions tax relief administration ..........................46 Reminder: CIPP Survey: Employer’s National Insurance Contributions holiday for businesses employing veterans..............................................................................................................................................................47 The CIPP’s formal response: Tackling Construction Industry Scheme abuse....................................................47 Reminder – CIPP Survey – The Net Pay Anomaly: Call for evidence on pensions tax relief administration ......48 Reminder – CIPP Survey – Employer’s National Insurance Contributions holiday for businesses employing veterans..............................................................................................................................................................49 CIPP Quick Poll results: 83% of payroll professionals state that the shorter processing month in December is the biggest challenge they face in relation to the Christmas payroll run ...................................................................49 New CIPP Quick Poll: Do businesses support employees through the longer pay period in January? ..............50 Final Reminder – CIPP Survey – The Net Pay Anomaly: Call for evidence on pensions tax relief administration50 Winter Economy Statement - webcast................................................................................................................51 52% of businesses do nothing to support employees through the longer wait for January pay day ...................51 New Quick Poll: Accessing HMRC guidance online ...........................................................................................51 57% of those accessing Gov.UK for guidance use a variety of resources..........................................................52 New Quick Poll: How many businesses are intending to use the Job Support Scheme? ...................................52 FAQs: The Job Support Scheme........................................................................................................................53 The CIPP’s response to the HMRC consultation: ‘Supporting veterans’ transition to civilian life through employment’ .......................................................................................................................................................53 The CIPP’s response to HM Treasury’s consultation: ‘Pensions tax relief administration: call for evidence’......54 CIPP Quick Poll results: 56% of businesses not intending to use the Job Support Scheme ..............................55 New Quick Poll: The homeworking allowance ....................................................................................................55 Survey: The cost of administering holiday pay ...................................................................................................56 41% of those working remotely have claimed the homeworking allowance on the Gov.UK portal .....................56 New Quick Poll: The impact of the extension to the CJRS .................................................................................57 CIPP webcast: The extension to the Coronavirus Job Retention Scheme .........................................................57 Survey: The cost of administering holiday pay ...................................................................................................58 38% of businesses confirm that the delay to publication of CJRS guidance hindered their planning processes58 New Quick Poll: What impact will the delayed Budget have on you and your company? ...................................59 Quick Poll results: 33% confirm that the delayed Budget will have a substantial impact ....................................59 New CIPP Quick Poll: Spending review announcements ...................................................................................60 Of the measures announced at the Spending Review, 49% confirm that increases to National Minimum Wage rates will impact their payroll department most substantially ..............................................................................60 New CIPP Quick Poll: Employer offerings at Christmas .....................................................................................61 The majority of employers did not offer employees any additional perks over the festive period .......................61 New CIPP Quick Poll: Measures to help younger people into work....................................................................62 CIPP webcast – Kickstart Scheme .....................................................................................................................62 CIPP Quick Poll results: 50% of employers are not utilising any of the schemes introduced to incentivise young people into work .................................................................................................................................................63 New CIPP Quick Poll: Are employers using the CJRS paying at the Government-funded amount, or are they topping up employee pay?..................................................................................................................................63 Coronavirus (COVID-19) ................................................................................... 64 ACAS webinars on coronavirus for employers ...................................................................................................64 Update to HMRC’s SSP guidance to include self-isolation.................................................................................64 Collection of DEAs issued by DWP suspended..................................................................................................65 Public sector contractors will be eligible for the Coronavirus Job Retention Scheme.........................................65 Guidance on the coronavirus Statutory Sick Pay Rebate Scheme published.....................................................66 Coronavirus Financial Support Details ...............................................................................................................66 DWP confirms the recovery of benefit overpayments has been suspended temporarily ....................................67 What the delay to off-payroll working rules means for organisations and contractors ........................................68 Guidance for apprentices, employers, training providers and assessment organisations in response to the impact of COVID-19 .......................................................................................................................................................68 National insurance contribution settlement return form deadline extended ........................................................69 The Pensions Regulator (TPR) reminds us that pension duties continue even during a crisis ...........................70

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Statutory Sick Pay extended to individuals who are shielding ............................................................................70 Deadline for filing Appendix 4 reports extended .................................................................................................71 Waspi women call for state pension access .......................................................................................................71 Don’t miss the deadline for filing your self-assessment tax return in order to qualify for the Self-employed Income Support Scheme (SEISS) ...................................................................................................................................72 HMRC provides an update on the Coronavirus Job Retention Scheme .............................................................72 Coronavirus business support finder tool launched by the government .............................................................73 Rules temporarily relaxed to help businesses through the coronavirus crisis.....................................................74 Temporary pension rule relaxations for those returning to help fight the outbreak of COVID-19........................74 The Statutory Sick Pay Rebate Scheme and state aid .......................................................................................75 The Treasury announces updates to tax policy consulation and calls for evidence as a result of COVID-19.....75 COVID-19 transfer warnings will be issued by pension schemes to savers .......................................................76 Webinar – Easing the pension pressures during COVID-19...............................................................................77 Guidance on the Self-employment Income Support Scheme Published ............................................................77 CIPP QuickPoll: Returning to work after the coronavirus crisis ..........................................................................79 Guidance on how HMRC will make calculations for grants from the Self-employment Income Support Scheme80 The effect of COVID-19 on holiday entitlement and pay.....................................................................................83 Applications can now be made for the Self-Employment Income Support Scheme ...........................................86 The Pensions Regulator urges trustees to prioritise pension switches between Defined Contribution schemes87 Filing deadlines and COVID-19 ..........................................................................................................................88 Temporary tax and National Insurance exemption for coronavirus-related reimbursed home office expenses ..88 Scottish Government announces an additional £40 million of support for key sectors .......................................89 Statutory Sick Pay (SSP) Rebate Scheme launched..........................................................................................89 Payroll professionals – the CIPP’s Policy and Research team want to hear from you! ......................................90 Appendix 4 reporting deadline has been extended.............................................................................................91 Self Isolation due to Contact Tracing notification now a reason for SSP incapacity ...........................................92 EU Settlement Scheme Update..........................................................................................................................92 Temporary exemption to Income tax and NICs due on home office equipment due to COVID19 measures .....93 Update on reporting Appendix 7A and 7B returns ..............................................................................................93 Government publish details of the extended Self-Employment Support Scheme (SEISS) .................................94 HMRC releases draft legislation introducing rules on the taxation of coronavirus business support grants .......95 Employment Tribunals – New road map.............................................................................................................96 The Treasury reveals business loan scheme statistics.......................................................................................96 The Resolution Foundation calls for higher pay and better conditions for low-paid workers...............................97 Quarantine when entering, or returning to, the UK in relation to SSP.................................................................98 Further dates for HMRC webinars to assist with COVID-19 support measures..................................................99 Face coverings will become a mandatory requirement for those using public transport ...................................100 CIPP webcast: Coronavirus Job Retention Scheme (CJRS) and Self-Employed Income Support Scheme (SEISS) update.................................................................................................................................................100 Research suggests that work is negatively impacting employee wellbeing – and the COVID-19 crisis is exacerbating this ..............................................................................................................................................101 The CIPP’s future of the Self-Employment Income Support Scheme (SEISS) factsheet is now available .......102 Introduction of VAT domestic reverse charge for construction services delayed..............................................102 MaPS awarded extra £38 million to fund debt advice and other financial support for those affected by the outbreak of coronavirus ....................................................................................................................................103 The CIPP’s latest Quick Poll: How has working from home affected your productivity? ...................................104 Updates to guidance on the treatment of expenses provided to employees during COVID-19 ........................104 Self-Employment Income Support Scheme (SEISS) updates ..........................................................................105 Late filing and payment penalties – HMRC Support .........................................................................................106 Withdrawal of ordering paper P45s and P60s from HMRC: postponement ......................................................107 The treatment of Direct Earnings Attachments during the coronavirus crisis....................................................107 The Pensions Regulator updates guidance in relation to changes to the CJRS and how this will affect pension contributions .....................................................................................................................................................107 The NHS Test and Trace service and its effect on pay ....................................................................................108 The challenges of furlough at the frontline........................................................................................................109 Coronavirus payroll timeline now live ...............................................................................................................110 How does TUPE interact with the Coronavirus Statutory Sick Pay Rebate Scheme? ......................................110 ‘Shielding’ employees able to return to work from August ................................................................................111 Downloading and accessing BACS reports during coronavirus........................................................................111 Update on the treatment of DEAs during the outbreak of coronavirus..............................................................112 Coronavirus pauses the government’s review of the net pay anomaly .............................................................112 Tax treatment of COVID-19 tests and Personal Protective Equipment ............................................................113 U-turn on tax treatment of coronavirus (COVID-19) tests .................................................................................113

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Payroll experiences of COVID-19 - CIPP's Survey – Reminder .......................................................................114 Updated guidance on the treatment of DEAs during the outbreak of coronavirus ............................................114 There will be no requirement for face masks in offices .....................................................................................115 SSP entitlement for employees contacted via NHS test and trace ...................................................................115 Exemption for the wearing of face coverings ....................................................................................................115 SSP and COVID-19 – Returning from holiday ..................................................................................................116 Eat Out to Help Out: briefing pack published....................................................................................................117 Further support to COVID19 impacted businesses ..........................................................................................118 Job Retention Bonus – guidance published......................................................................................................118 Self-isolation period increased to 10 days for those who have symptoms or are diagnosed with COVID-19 ...120 Statutory Sick Pay (SSP) ends for those who are shielding due to COVID-19.................................................120 Working families affected by COVID-19 to be given additional support............................................................121 Claims portal for the Eat Out to Help Out scheme to open on Friday 7 August ................................................122 HMRC webinars and YouTube guidance on the Eat Out to Help Out scheme .................................................122 Additional reason for payment of SSP from day one ........................................................................................123 Self-Employment Income Support Scheme soon to open for second grants....................................................123 SSP and shielding ............................................................................................................................................123 HMRC confirms a number of overpayments have been made through the Self-Employment Income Support Scheme ............................................................................................................................................................124 HMRC webinar: Self-Employment Income Support Scheme............................................................................125 CJRS and SEISS – latest statistics released....................................................................................................125 Quick Poll results: 76% of businesses hoping to use the Job Retention Bonus confirm that it will have no impact on their immediate employment plans ..............................................................................................................127 New Quick Poll: Process changes due to eligibility criteria for the Job Retention Bonus .................................127 Individuals self-isolating in high risk areas to receive government payment .....................................................127 An update on the Eat Out to Help Out scheme.................................................................................................128 Hands. Face. Space .........................................................................................................................................129 Working from home? How helpful is your town or city? ....................................................................................130 Additional reason for payment of SSP – self-isolation prior to surgery .............................................................130 Local lockdown guidance – SSP for shielding ..................................................................................................131 Boris Johnson announces new restrictions for England ...................................................................................131 Rishi Sunak unveils Winter Economy Plan .......................................................................................................132 HMRC issues Job Support Scheme factsheet ..................................................................................................133 Factsheet on the extended SEISS published ...................................................................................................134 Deadline for applications to The Future Fund extended to 30 November 2020................................................135 New coronavirus fines for employers................................................................................................................136 The FCA updates guidance on identifying key workers ....................................................................................136 Reminder of the changes to the Self-Employment Income Support Scheme eligibility criteria for new parents137 Bolton businesses now eligible for lockdown grants.........................................................................................137 Self-Employed apply online to HMRC to spread the cost .................................................................................138 Guidance published on the Job Retention Bonus.............................................................................................139 Self-isolation payments and fines .....................................................................................................................141 Government announces new Job Entry Targeted Support programme............................................................142 Treasury Direction made in relation to the JRB ................................................................................................144 The protected pension age easement will expire on 1 November 2020 ...........................................................144 Job Support Scheme expanded to protect jobs and support businesses forced to close .................................144 FAQs: The Job Support Scheme......................................................................................................................145 Test and Trace self-isolation payments exempt from NI contributions .............................................................145 Prime Minister confirms three-tier approach to tackling coronavirus ................................................................146 Applications for SEISS grant two to close on 19 October 2020 ........................................................................146 CIPP Quick Poll results: 56% of businesses not intending to use the Job Support Scheme ............................147 Job Retention Bonus factsheet .........................................................................................................................148 Further support for businesses and workers announced by Rishi Sunak .........................................................148 Job Support Scheme Open and Job Support Scheme Closed .........................................................................150 The latest coronavirus-related statistics published ...........................................................................................151 Establish which areas are in which COVID alert level for the purpose of the Job Support Scheme .................151 Childcare support still available if incomes fall below the minimum threshold ..................................................152 HMRC webinars: Coronavirus-related measures and the Statutory Sick Pay Rebate Scheme........................153 Coronavirus Statutory Sick Pay Rebate Scheme: Update ................................................................................153 HMRC webinar: extension to the Self-Employment Income Support Scheme..................................................153 SEISS extension increased for November 2020...............................................................................................154 Self-Employment Income Support Scheme (SEISS) Grant Extension .............................................................154 Further extension to the Self-Employment Income Support Scheme ...............................................................155

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The Statutory Sick Pay extension in Wales ......................................................................................................155 How HMRC intends to continue to support taxpayers and the economy ..........................................................157 Seasonal farm workers exempt from 14-day quarantine ..................................................................................159 The Pensions Regulator reports increase in AE non-compliance during outbreak of coronavirus....................159 Eat Out to Help Out scheme post-payment checks begin ................................................................................160 Further Treasury Direction made: extension to SEISS .....................................................................................161 Full list of local restriction tiers in England from 2 December ...........................................................................162 Childcare support for working parents ..............................................................................................................162 Applications now open for the third SEISS grant ..............................................................................................162 HMRC webinars: coronavirus-related measures ..............................................................................................163 Covid Restrictions Business Support Scheme: Part B: Northern Ireland ..........................................................164 Self-isolation and quarantine period decreased to ten days in Wales ..............................................................165 Self-isolation period to be reduced from 14 days to ten in England, Scotland and Northern Ireland ................165 London moves to tier three: impact on CJRS ...................................................................................................166 Tax and NI exemption for employer reimbursed coronavirus swab tests .........................................................166 Covid-19 Test and Trace Support payments exempt from National Insurance contributions for Scotland and Wales................................................................................................................................................................167 New lockdown grants available to support businesses and protect jobs ..........................................................167 Tax treatment of COVID-19 tests .....................................................................................................................168 Claim portal for third SEISS grants open until 29 January 2021.......................................................................168 Self-Employment Income Support Scheme scam currently in operation ..........................................................169 Northern Ireland announces the Limited Company Director’s Support Scheme...............................................169 Self-Employment Income Support Scheme (SEISS) – grant three...................................................................170 Deadline for Self-Employment Income Support Scheme third grant claims......................................................171 Guidance relating to £500 payments for social care workers in Scotland published ........................................171 Employee Holidays – Traveling outside the UK................................................................................................172 Coronavirus Job Retention Scheme (CJRS) .....................................................................................................172 CIPP webcast: Coronavirus support measures ................................................................................................172 Coronavirus Job Retention Scheme Guidance Updated ..................................................................................173 HMRC confirms that the online service for reclaiming wages under the CJRS is due to be launched on 20 April .........................................................................................................................................................................174 Answers to many questions on Coronavirus Job Retention Scheme (CJRS) ...................................................174 Latest update from HMRC – Interaction with SSP, furlough and Coronavirus Job Retention Scheme.............176 Claiming for furlough payments – what you will need.......................................................................................176 Rishi Sunak makes a Treasury Direction in relation to the Coronavirus Job Retention Scheme ......................178 Further updates to Coronavirus Job Retention Scheme guidance ...................................................................178 Furlough scheme extended until end of June ...................................................................................................179 Guidance on how to calculate wage figures through the Coronavirus Job Retention Scheme .........................180 Coronavirus Job Retention Scheme online service launched...........................................................................187 Online calculator for use with calculating CJRS claims available .....................................................................188 Reporting Coronavirus Job Retention Scheme fraud and being alert to scams................................................189 TPR guidance on calculating pension contributions where there is a salary sacrifice arrangement for the CJRS .........................................................................................................................................................................190 CIPP Quick Poll: Coronavirus Job Retention Scheme online service...............................................................191 The effect of COVID-19 lockdown on job vacancy levels .................................................................................191 Updates to Coronavirus Job Retention Scheme Guidance -23.04.2020 ..........................................................192 HMRC provides further clarity in relation to National Insurance numbers and furloughed employees .............194 How and when to report payments to HMRC made to employees under the Coronavirus Job Retention Scheme .........................................................................................................................................................................194 Furloughed employees, intending to take paid parental or adoption leave, are entitled to statutory pay based on usual earnings ..................................................................................................................................................195 Guidance for calculating statutory parental pay for furloughed employees ......................................................196 Update to guidance on claiming for wages through the Coronavirus Job Retention Scheme ..........................197 Latest publications of guidance on Coronavirus Job Retention Scheme ..........................................................197 Incorrect refusal of Coronavirus Job Retention Scheme Support .....................................................................198 Updates to Coronavirus Job Retention Scheme guidance – 14.05.2020 .........................................................198 Reports of ‘Furlough Fraud’ on the rise ............................................................................................................200 Latest CJRS claim figures ................................................................................................................................200 Coronavirus Job Retention Scheme guidance updates for week ending 29 May 2020 ....................................201 Government publish details of the extended Coronavirus Job Retention Scheme ...........................................202 CIPP webcast: Coronavirus Job Retention Scheme (CJRS) and Self-Employed Income Support Scheme (SEISS) update.................................................................................................................................................203 The CIPP’s Coronavirus Job Retention Scheme July – October 2020 factsheet is now available ...................204

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What happens if an employer over-claims through the Coronavirus Job Retention Scheme? .........................204 Deadline for placing employees on furlough fast approaching .........................................................................204 QuickPoll results: 47% of payroll professionals have not accessed HMRC’s Digital Assistant for guidance on the CJRS ................................................................................................................................................................205 Latest figures reveal that 8.9 million jobs have been furloughed ......................................................................206 Parents returning to work following a period of parental leave will be eligible for the Coronavirus Job Retention Scheme ............................................................................................................................................................206 Reporting Furlough Fraud.................................................................................................................................207 The Coronavirus Job Retention Scheme for individuals receiving direct payments..........................................207 Coronavirus Job Retention Scheme guidance updates ....................................................................................210 The future of the Coronavirus Job Retention Scheme webcast - take two .......................................................211 Coronavirus Job Retention Scheme (CJRS) phase 2 frequently asked questions ...........................................211 CJRS new template available to download when claiming for more than 100 employees ...............................212 Check which employees you can put on furlough to use the CJRS – updated to include Military reservists returning after 10 June 2020.............................................................................................................................212 Bosses are urging employees to commit ‘furlough fraud’ .................................................................................212 Coronavirus Job Retention Scheme Direction - take three...............................................................................213 Correcting your CJRS overclaim to HMRC......................................................................................................213 High Court ruling on Coronavirus Job Retention Scheme and limb (b) workers ...............................................214 Claims under the new style CJRS can be made from 1 July ............................................................................215 Updates to Coronavirus Job Retention Scheme (CJRS) guidance...................................................................215 Ability to delete claims now available within the CJRS online service ..............................................................216 First arrest made in relation to furlough fraud ...................................................................................................217 Coronavirus Job Retention Scheme: notice periods .........................................................................................217 Claims under the Coronavirus Job Retention Scheme phase one must be submitted by no later than 31 July 2020 .................................................................................................................................................................218 Government extends furlough fraud reporting window .....................................................................................218 Latest Coronavirus Job Retention Scheme claim figures .................................................................................219 HMRC confirms how to submit complaints in relation to the Coronavirus Job Retention Scheme ...................219 The deadline for submitting claims under the CJRS relating to periods ending on or before 30 June 2020 has arrived...............................................................................................................................................................220 Furloughed employees will receive full redundancy payments .........................................................................220 CJRS guidance updated to reflect changes from 1 July 2020 ..........................................................................221 The importance of National Insurance numbers for claims under the Coronavirus Job Retention Scheme .....222 Latest updates to Coronavirus Job Retention Scheme guidance .....................................................................222 HMRC provides examples of calculations of what businesses can reclaim for flexibly furloughed employees in September and October ...................................................................................................................................223 Coronavirus Job Retention Scheme guidance update......................................................................................223 Reminder of the changes to the Coronavirus Job Retention Scheme (CJRS) from 1 September 2020 ...........224 Coronavirus Job Retention Scheme guidance update 26.08.2020...................................................................225 Coronavirus Job Retention Scheme submission deadlines ..............................................................................225 Guidance on Coronavirus Job Retention Scheme template updated ...............................................................226 HMRC’s Chief Executive discusses the tax gap, EU transition and the Coronavirus Job Retention Scheme ..226 Quick Poll results: 52% confirm that they have had to adapt their processes to ensure compliance with the CJRS and record checking due to the eligibility for the Job Retention Bonus.............................................................227 Update to CJRS claim calculations guidance ...................................................................................................227 Arrests made in £70,000 furlough fraud investigation.......................................................................................228 Bank of England governor advises the government to amend its plans for the CJRS......................................229 £39.3 billion paid out in claims under the CJRS ...............................................................................................230 Flexible furlough brought 20% of employees back to work...............................................................................230 Deadline for last claims under CJRS confirmed ...............................................................................................230 Penalties for erroneous CJRS claims confirmed ..............................................................................................231 Upcoming deadline for reporting CJRS overclaims ..........................................................................................231 Closing date for submitting CJRS claims approaches ......................................................................................232 Archived CJRS guidance..................................................................................................................................232 Job Support Scheme (JSS) guidance published and scheme postponed – CJRS is to be extended...............233 HMRC confirms that employees can be brought back for CJRS purposes.......................................................235 Employer and employee eligiblity for the extended CJRS ................................................................................236 Extended CJRS – conditions and calculations .................................................................................................237 Submitting claims under the extended CJRS ...................................................................................................239 Calculator published for the extension to the CJRS .........................................................................................240 Extended CJRS guidance made available........................................................................................................240 Claim portal for the extension to the CJRS now open ......................................................................................241

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