Question to the HM Treasury:

To ask Her Majesty's Government what assessment they have made of any discrepancies between the Coronavirus Act 2020 Functions of Her Majesty’s Revenue and Customs (Coronavirus Job Retention Scheme) Direction, published on 15 April, and the guidance available on the HMRC website; and where there are discrepancies, which rules will be followed when processing a claim through the Coronavirus Job Retention Scheme.

The Coronavirus Job Retention Scheme was introduced in extraordinary circumstances and at unprecedented pace in order to provide vital support to employers and their employees. The scheme was announced by the Chancellor on 20 March and launched on 20 April. In its first day of operation, applications were received from over 140,000 employers, in respect of over 1,000,000 jobs.

HMRC will act at all times in accordance with the HM Treasury Direction. HMRC’s interpretation of the Direction is set out in their published guidance, and it is HMRC’s view that the published guidance is consistent with the Direction. It is HMRC’s expectation that employers should consider the guidance in the first instance when seeking to understand the operation of the scheme and HMRC’s interpretation of the Direction.