The Directions set out that HMRC are responsible for the
payment and management of amounts to be paid under the
Coronavirus Job Retention Scheme (CJRS).
The Directions set out the legal framework for the Scheme.
Further guidance for employers and employees about the
Coronavirus Job
Retention Scheme.
On 15 April 2020, the Chancellor made a Treasury Direction
under Section 71 and 76 of the Coronavirus Act.
On 22 May 2020 the Chancellor made a further Treasury
Direction under Sections 71 and 76 of the Coronavirus Act
2020, reflecting the extension to the Scheme to 30 June 2020
announced by the Chancellor on 17 April and clarifying some
provisions within the original Direction.
On 25 June 2020, the Chancellor made a further Treasury
Direction under Sections 71 and 76 of the Coronavirus Act
2020, reflecting the extension to the Scheme to 31 October
2020, and the changes to the terms of the scheme from 1 July
2020 onwards, announced by the Chancellor on 12 May 2020.
On 2 October 2020, the Chancellor made a Treasury Direction
under Section 71 and 76 of the Coronavirus Act to set out the
legal framework for the Job Retention Bonus. The Direction
sets out that HMRC are responsible for the payment and
management of amounts to be paid under the Coronavirus Job
Retention Bonus, as set out in the Schedule to the Direction.
On 13 November 2020, the Chancellor made a Treasury Direction
under Section 71 and 76 of the Coronavirus Act to extend and
modify the effect of the Coronavirus Job Retention Scheme.
The schedule to this direction sets out the scheme applying
for the period beginning on 1 November 2020, and ending on 31
January 2021. This schedule also withdraws the Coronavirus
Job Retention Scheme (Job Retention) Bonus established by
part 2 of the Schedule to the direction made on 1 October
2020 by the Treasury in exercise of the powers conferred by
sections 71 and 76 of the Coronavirus Act 2020 because the
purpose of the Job Retention Bonus has been superseded by the
provision made by part 1 of this schedule.
On 25 January 2021, the Chancellor made a Treasury Direction
under Section 71 and 76 of the Coronavirus Act to extend the
effect of the Coronavirus Job Retention Scheme. The schedule
to this direction sets out the scheme applying for the period
beginning on 1 February 2021, and ending on 30 April 2021.Due
to the overlap with the CJRS that was introduced in March
2020, this Direction modifies the rules to calculate the
reference salary and usual hours.
On 15 April 2021, the Lords Commissioners made a Treasury
Direction under Section 76 of the Coronavirus Act to extend
and modify the effect of the Coronavirus Job Retention
Scheme. The schedule to this direction sets out the scheme
applying for the period beginning on 1 May 2021, and ending
on 30 September 2021, providing for tapering of the support
in July, August and September 2021, and extends the RTI
cut-off date to 2 March 2021.
