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HMRC updates CJRS guidance again!

On the 24th April, HMRC announced further updates to their guidance on the coronavirus job retention scheme.

This guidance provides helpful clarification about what to report and when.  For full details of the guidance click here 

Employees you can claim for:

  • Employees on any type of employment contract, including full-time, part-time, agency, flexible or zero-hour contracts can be claimed for.
  • Foreign nationals are eligible to be furloughed. Grants under the scheme are not counted as ‘access to public funds’, and you can furlough employees on all categories of visa.

A furloughed employee cannot undertake work for, or on behalf, of the organisation or any linked or associated organisation. This includes providing services or generating revenue.

You can only claim for furloughed employees that were employed on 19 March 2020 and who were on your PAYE payroll on or before 19 March 2020. This means an RTI submission notifying payment in respect of that employee to HMRC must have been made on or before 19 March 2020.

Was the employee employed with you as of this date? Date RTI submission notifying payment was made to HMRC Eligible for CJRS?
28 February 2020 On or before 28 February 2020 Yes
28 February 2020 On or before 19 March 2020 Yes
28 February 2020 On or after 20 March 2020 No
19 March 2020 On or before 19 March 2020 Yes
19 March 2020 On or after 20 March 2020 No
On or after 20 March 2020 On or after 20 March 2020 No


Employers must confirm in writing to their employee that they have been furloughed to be eligible for the scheme.  Collective agreement reached between an employer and a trade union is also acceptable.  The employee does not have to provide a written response but a record of the communication must be kept for five years.

The HMRC updated guidance provides different scenarios, including what to do if you have made a submission incorrectly.   Click here for full details. 

The updated guidance also provides further details on:

Employees who were made redundant or stopped working for you after 19 March 2020

Employees who were made redundant, or stopped working for an employer on or after 19 March 2020 can be re-employed and put on furlough.   Wages can be claimed from the date on which they were furloughed.  The employee musts have been on PAYE payroll on or before 19th March and an RTI submission made on or before that date.

Employees on fixed term contracts

An employer can renew or extend the contract if it has not already expired for future furlough discussions.  An RTI payment submission must have been notified to HMRC on or before the 19th March to be eligible for the grant.  For full details of the guidance, please click here


Apprentices can be furloughed in the same way as other employees and they can continue to train whist furloughed.

Apprentices must be paid at least the Apprenticeship Minimum Wage/National Living Wage/National Minimum Wage (AMW/NLW/NMW) as appropriate for all the time they spend training. This means the employer must cover any shortfall between the amount claimed for their wages through this scheme and their appropriate minimum wage.

Guidance is available for changes in apprenticeship learning arrangements because of COVID-19. 

Work out 80% of your employees’ wages.

More detailed information has been provided to help employers with the calculations including a new CJRS calculator


HMRC cannot provide employees with details of claims made on their behalf. It is important therefore to keep employees informed, answering any questions they may have. Please ask them not to contact HMRC.

Details on how to contact HMRC have also been published – click here

Lisa Aitken is the employment law specialist at Moore & Tibbits solicitors and is available to answer any questions you may have regarding the furlough scheme, redundancy or any other employment law related matter.  Call her for free initial advice on  07960 469988 or email

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