Following the recent announcement of changes to the format of the Coronavirus Job Retention Scheme, HMRC have issued detailed guidance on the new application process.

From March to the end of June 2020, employees could be placed on furlough and receive 80% of their regular salary funded by the government up to a cap of £2,500 per month.

However, employers were not allowed to engage in any work – other than training and personal development activities – during their furlough leave.

This changes from 01 July, when employees will be able to return to work on a part-time basis – effectively allowing a flexible, phased return to work as the economy recovers as lockdown restrictions are slowly lifted.

Importantly, employees who have been furloughed for at least a three week period may work any hours in any work pattern from 01 July.

For the time they are not working and are thus on furlough, the government will provide furlough support for this remaining time period.

Hence it will be possible for an employer to bring back an employee for any work pattern e.g. for just one day, for half-a-week, or indeed 3 or 4 full days, as examples, and still receive support for the rest of the time on furlough.

Owing to this change, the way in which furlough submissions are made to HMRC has been modified.

Under the new format, all claims to 30 June have to be made to this exact time point. That is to say that any claim starting on 01 July has to start from that date via a furlough claim.

In essence, this means that separate claims would have to be made to 30 June and then from 01 July.

Due to this, the furlough claims may differ to the actual payroll periods, though it makes practical sense to marry these periods if possible.

Claims for periods ending on or before 30 June 2020 must be made by 31 July 2020 in order to qualify for the grant for this period.

Claim periods starting on or after 01 July must start and end within the same calendar month.

The claim process will require detailed information regarding the hours worked, and the periods furloughed, for flexibly furloughed staff members.

From August 2020, an employer will not be able to reclaim any employer’s NIC and Pension contributions and as such the claim process will exclude these.

Only 70% grants will be made for September 2020 and 60% for October, and the scheme closes at the end of October 2020.

If you have any questions or queries regarding this application format, please contact a member of our expert team for support and guidance on this matter.


Best wishes,


Alan Wright
Coronavirus Support Team
Switch Accountants