The Government have published additional guidance in relation to the changes and flexibilities to the Coronavirus Job Retention Scheme introduced from 1 July 2020, which can be viewed here https://www.gov.uk/guidance/claim-for-wages-through-the-coronavirus-job-retention-scheme
They have also published further guidance on how to calculate claims once employees have begun returning to work part time as part of the changes to the scheme https://www.gov.uk/government/publications/find-examples-to-help-you-work-out-80-of-your-employees-wages/examples-of-how-to-work-out-80-of-your-employees-wages-national-insurance-contributions-and-pension-contributions#min-pay-flexi
As part of the changes you will need to provide additional information as part of your claim:
- the number of usual hours your employee would work in the claim period
- the number of hours your employee has or will work in the claim period
- you will also need to keep a record of the number of furloughed hours your employee has been furloughed in the claim period
There are now also facilities to report errors if you have made a mistake in a previous claim. For over claims this can be reported as part of the next furlough claim. If you have made an under claim, or an over claim in your final furlough claim, you have to contact HMRC directly to make amendments.
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