This content covers guidance relating to the coronavirus (COVID-19) pandemic.
The scheme pays a grant to the employer (this is different from a loan). The grant is a reimbursement to the employer, therefore the employer will make the wage/salary payment to the furloughed worker and then be reimbursed by HMRC.
Employers will need to:
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•ÌýÌýÌýÌý designate affected employees as 'furloughed workers'
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•ÌýÌýÌýÌý notify these employees (see below for commentary on the updated guidance on 17 April)
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•ÌýÌýÌýÌý submit information to HMRC about the employees that have been furloughed and their earnings through a new online portal (HMRC online service) which became live on 20 April 2020 (see below for further details)
Administration for November 2020 extension
The Government has confirmed that businesses will be able to claim either shortly before, during or after running payroll as under the existing scheme. Claims can be made from Wednesday 11 November. Claims made for November must be submitted to HMRC by no-later than 14 December 2020. Claims relating to each
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Web page updated on 17 Mar 2025 17:03