TUPE

Jeffrey Jupp's TUPE resource

TUPE and the Coronavirus Job Retention Scheme – Updated 9 April 2020

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The CJRS Guidance has now been updated to make it clear that any employee who transferred after 28 February 2020 is covered by the Scheme. The guidance now provides:

Employee transfers under TUPE and on a change in ownership

A new employer is eligible to claim under the CJRS in respect of the employees of a previous business transferred after 28th February 2020 if either the TUPE or PAYE business succession rules apply to the change in ownership.”

Links:

The Scheme Guidance for Employers

The Scheme Guidance for Employees

HMRC PAYE Manual

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