Changes to the furlough scheme from July

HMRC has updated the coronavirus job retention scheme (CJRS) guidance.  

The system for making claims under the CJRS is changing. Claims for any periods starting before 1 July must end on or before 30 June. This is the case even when an employee furloughed in June continues to be furloughed full-time in July. The employer will have to submit a separate claim to cover the days in July, even if employees are furloughed continuously. 

The last day that claims can be made for periods ending by 30 June is 31 July. Claims for periods after 30 June can be made from 1 July only.

Also, from July, employers will be able to start flexible furloughing of employees. The employer decides the hours and has to pay the wages for the time employees are in work. It can claim under the CJRS to cover any of the usual hours for which staff are furloughed. 

HMRC’s guidance contains comprehensive details of how the revised CJRS will operate. 

The furlough scheme will continue until the end of October.