No right of appeal for ineligible employees

HMRC has confirmed there is no right of appeal for employees and employers who are ineligible for the coronavirus job retention scheme (CJRS) in updates to its furlough scheme guidance.

It has also provided information on non-monetary benefits and employer pension contributions under salary sacrifice schemes. In essence, non-monetary benefits, such as a company car, including those received in exchange for giving up an amount of pay under a salary sacrifice scheme, should not be included when calculating wages for furlough purposes. 

Similarly, pension contributions received in exchange for giving up an amount of pay under a salary sacrifice scheme are excluded from the calculation. A new example on calculating wages for different types of pension schemes demonstrates this.