Coronavirus job retention scheme (CJRS) update on employee's usual hours and furloughed hours

Published on: 27 January 2021

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Specialist Tax Regulatory Materials

Article summary

HMRC has updated a suite of Coronavirus job retention scheme (CJRS) guidance with further updates on how to calculate an employee’s usual wages using the calendar lookback method, as provided by Treasury Direction, and the details of employers that will be publicly available after claiming for CJRS.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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