HMRC made additional changes to the Coronavirus Job Retention Scheme (CJRS) on 14 September 2020
In what is the first change since 12 June, HMRC state that: ‘’If your employee stops being furloughed or flexibly furloughed partway through a claim period, when calculating the number of furloughed hours you can claim for, make sure you:
- only calculate the employee’s usual hours up to the last day of furlough, instead of to the end of the claim period
- do not include any working hours after the last day of furlough
This new guidance applies even if your claim period includes days after the employee’s last day of furlough (for example, because you’re claiming for multiple employees and some of them stay on furlough).
You do not need to amend any previous claims submitted prior to 14 September 2020 for these employees. You should use this calculation for any claims from 14 September 2020, for an employee who stops being furloughed or flexibly furloughed partway through a claim period.’’
You can read the full guidance here.