On 15 April, the Chancellor made a Treasury Direction under
Section 71 and 76 of the Coronavirus Act.
On 22 May 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 announced
by the Chancellor on 17 April and clarifying some provisions
within the original Direction.
On 25 June, 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, and the
changes to the terms of the scheme from 1 July onwards,
announced by the Chancellor on 12 May.
The Directions set out that HMRC are responsible for the
payment and management of amounts to be paid under the
Coronavirus Job Retention Scheme, as set out in the Schedule
to the Direction.
The Directions set out the legal framework for the Scheme.
Further guidance for employers and employees about the
Coronavirus Job
Retention Scheme.
On 2 October, 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.
Further guidance about the Job Retention
Bonus.
