In The News

Coronavirus Update –Coronavirus Job Retention Scheme (CJRS) claim period now open

Article Date: 11 November 2020

HMRC, as advertised, released detailed information of the “extension to the extended CJRS” in time for the first claims to be made at 8am on 11 November 2020.

The documents published do not contain any “news” as such but they do set out the details along with examples for businesses to follow.

The link to each of the publications are noted below alongside relevant commentary.

Check if your employer can use the Coronavirus Job Retention Scheme

  1. The government is reviewing whether employers should be eligible to claim for employees serving contractual or statutory notice periods and will change the approach for claim periods starting on or after 1 December 2020, with further guidance published in late November 2020
    See link - While you’re on furlough
  1. From December 2020, HMRC will publish employer names and for companies and LLPs, the company registration of those making claims in respect of claim periods from 1 December 2020 onwards.
    See link - Report fraud to HMRC

Check if you can claim for your employees' wages through the Coronavirus Job Retention Scheme

Unlike the previous CJRS where the number was restricted for claims made after 30 June 2020, there is no maximum number of employees you can claim for from 1 November 2020.

Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme

If you made employees redundant, or they stopped working for you on or after 23 September 2020 you can re-employ them and put them on furlough.

See link - If you’ve made your employees redundant

You can now only claim within fourteen days/two weeks of the end of the month of the claim.

If you realise you have not claimed enough, you can now only increase your claim within 28 calendar days of the end of the month of the claim.

Individuals you can claim for who are not employees


Section 3 acknowledges that the employer might need to pay any annually paid employees earlier than usual for any time they are on furlough

See link - Company directors with an annual pay period

Steps to take before calculating your claim using the Coronavirus Job Retention Scheme

Calculate how much you can claim using the Coronavirus Job Retention Scheme

Examples of how to calculate your employees' wages, National Insurance contributions and pension contributions

Claim for wages through the Coronavirus Job Retention Scheme

Reporting employees' wages to HMRC when you've claimed through the Coronavirus Job Retention Scheme

Pay Coronavirus Job Retention Scheme grants back


This is a full suite of updates and guidelines containing many examples and explanations of a very complicated arrangement.

Whilst it is undoubtedly considerable in size and detail, the information is no less new to you than to HMRC officials who are trying to grapple with its implementation and its regulatory control in order to prevent erroneous and even fraudulent claims. 

It is therefore no surprise to hear and read about employers being reminded about the need to validate claims and to ensure that where errors are made adjustments are quickly reversed.

At some point in time in the future, HMRC will review employer CJRS claims in detail and try where possible to recover funds that have been claimed incorrectly. We are already aware of many simple errors which employers make which impact upon both over and under claims and these tend to fall into similar patterns.

Whilst the maintenance of the dealership and the underlying business is an absolute priority for all business owners, we do invite clients and non-clients alike to contact ASE to talk through and where required offer an overview of how claims have been made so far.

To date, Martin Redfern has spoken to many businesses in his role as ASE Tax Manager and has been the source of considerable assurance to businesses in these difficult times. Martin specialises in PAYE review and his experience and knowledge is of considerable value to ASE and our clients at present.


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