A new Treasury Direction (No. 2) has been issued. This makes a small but significant change to the eligibility to include employees in a CJRS claim if they are transferred after 28 February 2020. A new employer (i.e. the transferee) … Continue reading →

Further guidance has been issued by HM Treasury for employers to assist in identifying those employees for whom an employer is eligible to claim furlough payments. See latest guidance here The guidance does not changes the earlier guidance but makes … Continue reading →

The latest Guidance on the CJRS provides: “A new employer is eligible to claim under the CJRS in respect of the employees of a previous business transferred after 19 March 2020 if either the TUPE or PAYE business succession rules apply to … Continue reading →

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 … Continue reading →

Updated see post of 9 April 2020 The guidance for the Coronavirus Job Retention Scheme (‘the Scheme’) provides that in order to be a qualifying employee within the Scheme, “Furloughed employees must have been on [the employer’s] PAYE payroll on … Continue reading →

In its recent Agent Update on page 4 HMRC have announced: Changes in how National Minimum Wage (NMW) penalties apply to employers who have staff transferred under Transfer of Undertakings (Protection of Employment) (TUPE) rules HMRC has changed its approach to charging penalties … Continue reading →