Updated job retention scheme guidance note (3 December 2020)

The Government has issued various guidance documents on the operation of the Scheme. The documents issued are guidance only and not legislation. All employers are urged to consider carefully the terms of the Government guidance (which has been updated periodically) to minimise the risk of any claims being rejected or reclaimed by HMRC.

This briefing note has been updated to 7 December 2020 to include changes made by the revised Government Scheme guidance which was issued on 10 November 2020.

Key information added since the last version of the briefing note is as follows:-

• The new level of furlough grant payable in respect of the period from 1 November to 31 January 2021;
• From 1 December 2020, the grant can no longer be claimed in respect of any notice period worked during the period from 1 December to 31 January 2021;
• More information on HMRC’s new powers if you incorrectly claim under the Scheme and their new reporting methods; and
• Updated information on the Job Support Scheme and Job Retention Bonus.

This document primarily focuses on how the Scheme will operate from 1 November 2020 but still contains details of the Scheme prior to 1 November 2020 where the information remains relevant to claims under the Scheme from 1 November 2020.

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