Coronavirus Hub

Penalties for misuse of Coronavirus Job Retention Scheme

HMRC has published details of process for repaying overclaimed grants and the applicable penalties it will impose on employers who have misused the Coronavirus Job Retention Scheme and claimed to notify HMRC or repay the grant.

Lockdown 3.0 and COVID-related developments

The year began with a third lockdown and a stay-at-home instruction from the government. The following week has seen various COVID-related developments:

Furlough and the Christmas holidays

HMRC has clarified its position on employees being furloughed over the Christmas period.

Furlough guidance on notice updated

Three days after publishing its guidance on the extended Coronavirus Job Retention Scheme (CJRS), HMRC updated it to deal with notice. A Treasury Direction (TD) has also been published.

Interim relief - new guide

A new guide to interim relief has been included in our Knowledge section.

CJRS extended to March 2021

Major changes to employee’s support during COVID-19 have been announced by the Chancellor. The Job Support Scheme has been postponed and the Coronavirus Job Retention Scheme (furlough) is being extended until March 2021.

Shielding is back in all but name

Shielding has been reintroduced for those who are ‘clinically extremely vulnerable’.

Job Support Scheme

It was the intention to have a new scheme - the Job Support Scheme - take over from the Coronavirus Job Retention Scheme when this was originally scheduled to end.

Quarantining on return from holiday: employer options

We consider the options open to employers for dealing with employees who’ve returned from countries not on the travel corridor scheme and who must self-isolate/quarantine for 14 days on return to the UK.

Job Retention Bonus

With the extension of the Coronavirus Job Retention Scheme (CJRS) to March 2021, the Job Retention Bonus (JRB) will not be paid in February 2021.

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Coronavirus Hub