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Readers’ forum: Out of time?

19 May 2020
Issue: 4744 / Categories: Forum & Feedback
Payment dates for the job retention scheme.

As with many people I suspect I am struggling to understand the finer points of the job retention scheme (JRS). One of the conditions is that for the employer to qualify for the grant in respect of a particular individual that individual must have been in PAYE employment on or before 19 March (I know that there is an exception for some people who were made redundant before then but were re-engaged but that is not relevant to my question). What is confusing for me is the reference in the guidance which says that the employee must have been notified to HMRC on an RTI submission on or before 19 March 2020.

One of my long-established client companies has two directors who have typically built up a loan account which is cleared in late March by a combination...

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