On April 4, April 9, and April 15, 2020, Her Majesty’s Revenue and Customs (HMRC) updated the guidance for employers on the Coronavirus Job Retention Scheme (CJRS). The updates aimed to clarify issues and answer questions asked since the initial guidance was published on March 26, 2020. In addition, on April 15, 2020, Her Majesty’s Treasury (HM Treasury) issued a Direction to HMRC under powers conferred by the Coronavirus Act 2020, containing the legal framework and instructions for making payments under the CJRS. This is likely to be the definitive guidance on how the CJRS works. However, despite the recent updates, there are issues that remain unclear.
