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

Direction sets out the scheme applying for the period beginning on 1 May 2021 and ending on 30 September 2021

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

Further to the announcement in Budget 2021 that the scheme – which was due to end on 30 April 2021 – will be extended to the end of September 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 May 2021 and ending on 30 September 2021;
• sets out the scheme rules that apply for the period beginning on 1 May 2021 and ending on 30 September 2021; and
• confirms 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