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Markel Tax

09 Jun 2020

Urgent 10 June deadline - CJRS important dates

The CJRS rules are changing from 1 July, but the first key date is earlier on 10 June, with the second key date on 31 July.

From 1 July the CJRS will close to any employees who have not been furloughed for the qualifying three week period by 30 June, so if some staff have not yet been placed on furlough and you plan to claim under the CJRS for them post 1 July, they will have to be placed on furlough on or before 10 June.

You may be planning to bring some staff back under flexible furlough post 1 July and place staff who have not yet been furloughed on flexible furlough. You will only be able to claim under the CJRS for the latter staff if they have spent a full three week period on furlough prior to 30 June; you will not be able to furlough staff who have not yet been on furlough after 1 July and claim under the CJRS.

Claims under the CJRS for periods up to 30 June will only be able to be made up to 31 July; this applies to all employees furloughed before 30 June.

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Tagged Tax for entrepreneurs and corporates Tax for entrepreneurs and corporates Tax for entrepreneurs and corporates COVID-19
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A question of MOO: PGMOL v HMRC at the UT