HMRC guidance on reporting payments in PAYE Real Time Information from furlough scheme

HMRC have provided a new piece of guidance for employers claiming under the CJRS (or ‘furloughing’), specifically to advise employers how to report the furlough payments through the PAYE real time information (RTI) system.

The guidance covers the different scenarios that are likely to be encountered, i.e. dependent on whether the employer has already paid all, part or none of the employees’ wages at the time the grant is received. 

Contents summary:

• If you’re using the grant to pay wages
• If you’re using the grant to reimburse wages already paid
• If you’re in a different situation

To read the full guidance, follow the link below:

https://www.gov.uk/guidance/reporting-payments-in-paye-real-time-information-from-the-coronavirus-job-retention-scheme