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JRS - recent updates to HMRC guidance

19 January 2021      Julia Ascott, Employment Taxes Specialist

HMRC have issued a number of updates to their Coronavirus Job Retention Scheme guidance pages, summarised below:

  • Additional examples have been added to HMRC’s guidance to help you calculate your employees’ wages if they are paid a fixed annual amount – located at 3.14 and 3.15 of the guide
  • A new section on the Employment Allowance has been added to HMRC’s guidance on how much you can claim. It covers situations where employers have claimed the employment allowance and also claimed under CJRS for employer NIC; you can only claim for one at a time.  If you have claimed too much, you will need to contact the employer helpline
  • HMRC have issued guidance for employers who do not want their CJRS claims published (on serious risk of violence or intimidation); this link now includes an online request form
  • The templates for submitting claims for 100+ employees has been updated and can be downloaded


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