Furlough scheme cut-off date extended to 19 March.

HM Revenue and Customs have updated their guidance for employers and employees.

The employer guidance and guidance for employees have been further updated in line with some of the main queries HMRC have received from stakeholders.

Whilst all the guidance has been refreshed, the main areas to review are:

• the more detailed information on scheme eligibility
• further information on how to calculate a claim
• clarification of what constitutes wages.

Guidance to claim for your employees' wages through the Coronavirus Job Retention Scheme can be viewed here.

Find out if you’re eligible and how much you can claim to cover wages for employees on temporary leave ('furlough') due to coronavirus (COVID-19).

Guidance to check if your employer can use the Coronavirus Job Retention Scheme can be viewed here.

Find out if you’re eligible, and how much your employer can claim if they put you on temporary leave ('furlough') because of coronavirus (COVID-19).