Update Regarding Coronavirus Job Retention Scheme

On 15 April the Government issued its fourth guidance update on its Coronavirus Job Retention Scheme (CJRS).

https://www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme

On the same day, the Treasury also issued a Direction to HMRC giving authority and instructions to HMRC for making payment under the CJRS. In the words of the Government announcement which accompanied it, the Direction "sets out the legal framework for the [Cornonavirus Job Retention] Scheme". The Direction will therefore take precedence over all guidance by the Government on the CJRS issued on or prior to 15 April.

CJRS Direction

One key provision within the Direction is the requirement at paragraph 6.7 which states