With the rapidly evolving Coronavirus situation, employers and employees are keen to understand what the Government's Job Retention Scheme means for them. Similarly, the self employed are anxious to know what help is available to them. 

  • HMRC Guidance published on 26 March 2020 sets out the operational framework of the coronavirus (COVID-19) Job Retention Scheme. 

  • Further (COVID‐19) guidance was published on 4 April 2020, 9 April 2020, 15 April and 17 April 2020. 

  • In addition, on 15 April 2020, the Treasury published “The Coronavirus Act 2020 Functions of Her Majesty’s Revenue and Customs (Coronavirus Job Retention Scheme) Direction”. 

  • The Self-Employed Income Support Scheme (SEISS), announced by the Chancellor on 26 March 2020. (Please see useful links).

This article by Rahman Lowe Solicitors, provides an outline of the framework, and includes key additional points contained in the updated guidance, as well as a section for the self-employed.


  • Who can claim

  • For which employees may claims be made

  • Meaning of 'furloughed'

  • Written communication to 'furloughed' employees

  • Need for employers to carefully consider who to furlough and other changes

  • Employees receiving statutory sick pay (SSP) or shielding in line with public health guidance

  • Tax and NI during furlough

  • Calculating what employers can claim under the scheme

  • Fees, commission and bonuses

  • Employer National Insurance Contributions (NICs) and pension contributions

  • Period of furlough

  • Process for making a claim under the scheme

  • Taking holidays during furlough

  • What help is available to the self-employed?

Download Documents

Useful Links

www.mlpbg.com | Muslim Lawyers Pro Bono Group

  • Twitter
  • Instagram