Coronavirus Job Retention Scheme—guidance tracker [Archived]

Published by a ³ÉÈËÓ°Òô Employment expert
Practice notes

Coronavirus Job Retention Scheme—guidance tracker [Archived]

Published by a ³ÉÈËÓ°Òô Employment expert

Practice notes
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ARCHIVED: This Practice Note has been archived and is no longer maintained.

It provides details of the various versions of the HMRC and DHSC guidance relating to the Coronavirus Job Retention Scheme (CJRS) that have been published and provides tracked change versions, showing the updates between one version and the next, to enable practitioners easily to ascertain which version of the relevant guidance was live at any given date.

For a guidance tracker:

  1. •

    providing details of the various versions of the HMRC guidance on the Self-Employment Income Support Scheme (SEISS), see Practice Note: Self-Employment Income Support Scheme—guidance tracker [Archived]

  2. •

    providing details of the various versions of general guidance on coronavirus (COVID-19), see Practice Notes: Coronavirus (COVID-19)—guidance tracker for employment (non-BEIS guidance) [Archived] and Coronavirus (COVID-19)—guidance tracker for employment (BEIS working safely guidance to 18 July 2021) [Archived]

Separate sections of the Practice Note cover:

  1. •

    Treasury Direction

  2. •

    Guidance for employers: Check if you can claim for your employees’ wages through the Coronavirus Job Retention Scheme

  3. •

    Check which employees you can

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Jurisdiction(s):
United Kingdom
Key definition:
Retention definition
What does Retention mean?

Retention is a percentage of the sums payable by way of interim payment deducted by the employer and held until completion. Half of the retention is released on practical completion, the other half on the expiry of the defects liability period or issuance of a certificate of making good defects.

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