Coronavirus Job Retention Scheme (CJRS) – Fourth Version (updated 15.04.2020)

On 15th April the government published an update to the CJRS and the significant change to note is the qualification date is now 19th March 2020 (previously 28th February 2020).  This means you can furlough employees who were on the payroll on or before 19th March 2020 (please read on for more information).

The official launch of the online service for making claims is not yet available and the official line is that it will be available by the end of April.  Unofficially, we have seen reports that the service will be launched on Monday 20th April.

To make a claim, you must have:

  • created and started a PAYE payroll scheme on or before 19 March 2020
  • enrolled for PAYE online
  • a UK bank account

You can claim for:

  • furloughed employees that were on your PAYE payroll on or before 19 March 2020 and which were notified to HMRC on an RTI submission on or before 19th March 2020
  • you must have made an RTI submission notifying payment in respect of those employees to HMRC on or before 19th March 2020
  • employees that were employed as of 28 February 2020 and on payroll (i.e. notified to HMRC on an RTI submission on or before 28 February) and were made redundant or stopped working for you after that and prior to 19 March 2020, can also qualify for the scheme if you re-employ them and put them on furlough – please seek advice if you wish to consider this

Don’t forget you must keep the employees consent to be Furloughed for 5 years.

Full details of the latest update from the government can be found here:


If you have any queries please remember that we are here to offer detailed and specific guidance on all the latest aspects of Coronavirus (Covid-19) support for business.  We are still working, mostly from home, and can be reached on our usual office numbers.