Guidance

Coronavirus Job Retention Scheme: step by step guide for employers

This guide explains the information that employers need to provide to claim for their employees’ wages.

Documents

Claim for your employees’ wages through the Coronavirus Job Retention Scheme: a step by step guide for employers

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This step by step guide explains the information that employers need to provide to HMRC to make a claim through the Coronavirus Job Retention Scheme. It also describes the processes involved.

Please note that if you are an employer making a claim, you need to follow the processes explained in the guidance page Claim for your employees’ wages through the Coronavirus Job Retention Scheme on GOV.UK.

Published 17 April 2020
Last updated 2 October 2020 + show all updates
  1. Both English and Welsh language versions of the guide have been updated to reflect changes to the scheme from 1 October 2020, and include the final date to submit a claim.

  2. The guide has been updated to reflect changes to the scheme from Tuesday 1 September.

  3. Updated Welsh language version with more information about flexible furlough and overpayments.

  4. Updated with more information about flexible furlough and overpayments (English language version only - Welsh language version will follow shortly).

  5. Published a revised version of the guide that is clearer and includes recent additions to the process.

  6. Added a Welsh language translation of the page and the step-by-step document.

  7. First published.