Share with your friends

UK: Guidance about job retention scheme and other relief measures (COVID-19)

UK: Guidance about job retention scheme, other relief

HM Revenue & Customs (HMRC) issued guidance concerning the job retention scheme—a program established to provide economic relief in response to the coronavirus (COVID-19) pandemic—and other relief measures.


Related content

Under job retention scheme rules, employers must determine that furloughed employees receive at least 80% of their cash “reference salary” (subject to a cap) after factoring in adjustments in respect of any salary sacrifice arrangements.

The KPMG member firm in the UK produced the following reports (August 2020) about HMRC guidance under the job retention scheme and other programs.

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal