COVID-19 - Coronavirus Job Retention Scheme - Rules

JOB RETENTION SCHEME RULES  

CJRS SCHEDULE OF DETAIL FROM GOVERNMENT

Written 15 April 2020

Treasury Direction made under Sections 71 and 76 of the Coronavirus Act 2020.

The Chancellor has made a Treasury Direction under Sections 71 and 76 of the Coronavirus Act 2020. It sets 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 Direction sets out the legal framework for the Scheme.

The Treasury, in exercise of the powers conferred by sections 71 and 76 of the Coronavirus Act 2020, give the following direction:

- This direction applies to Her Majesty’s Revenue and Customs.

- This direction requires Her Majesty’s Revenue and Customs to be responsible for the payment and management of amounts to be paid under the scheme set out in the Schedule to this direction (the Coronavirus Job Retention Scheme).

- This direction has effect for the duration of the scheme.  

SCHEDULE CAN BE FOUND AT: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/879484/200414_CJRS_DIRECTION_-_33_FINAL_Signed.pdf


Take care and stay safe