Government issues new Treasury Direction in relation to extension of the Coronavirus Job Retention Scheme to the end of April 2021

Direction sets out the scheme applying for the period beginning on 1 February 2021 and ending on 30 April 2021

The government has issued a new Treasury Direction in relation to the extension of the Coronavirus Job Retention Scheme (CJRS).

Further to the Chancellor's announcement on 17 December 2020 that the previous five-month extension of the CJRS from the beginning of November 2020 to the end of March 2021 will be extended by a further month until the end of April 2021, the new Treasury Direction is made under section 71 and section 76 of the Coronavirus Act 2020, and -

• sets out that the CJRS is extended for the period beginning on 1 April 2021 and ending on 30 April 2021;
• sets out the scheme rules that apply for the period beginning on 1 February 2021 and ending on 30 April 2021; and
• sets out that HMRC is responsible for the payment and management of amounts to be paid under the scheme as extended.

For more information, see Treasury Direction made under Sections 71 and 76 of the Coronavirus Act 2020 from gov.uk