HMRC initial guidance on how the scheme works in practice has been updated multiple times, most recently on 1 May 2020 at the time of writing. In addition, the Treasury issued a Direction to HMRC on 15 April 2020 which authorises them to operate the Coronavirus Job Retention Scheme. Unfortunately, the Direction conflicts with even the most recent versions of HMRC’s guidance which post-date it.
Our Employment team, bring the main points together and again in THE LATEST VERSION OF OUR FACTSHEET on the scheme all their latest amendments are highlighted in red text.
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