HMRC has updated its guidance on CJRS with various updates for employers as well as employees.


One of the key changes to the Scheme is that employees who have previously been furloughed can be brought in to work flexibly from 1 July, enabling employers to use more of their workforce in line with their business needs.


Employers will still be able to claim grants for the hours that are not being worked by part-time returning workers. However, from that date grants can only be claimed for those employees (with a few minor exceptions) who had previously been furloughed for at least a three-week period completed by 30 June, effectively meaning the last date an employee could commence furlough for the first time was 10 June 2020.


Other key changes to the scheme are:

  • reduced level of grant funding from the government from 1 August, phased in gradually with employers contributing more of the employment costs themselves
  • a revised template for claiming grants for more than 100 employees to take account of flexible work hours
  • closure of the scheme by 1 November 2020.


Download ACCA’s revised CJRS guidance, which summarises the key aspects of HMRC guidance.

Article from ACCA In Practice