
Qualification rules for extended CJRS
Originally the guidance for extended CJRS which runs from 1 November 2020 to 31 March 2021 stated that an employer must:
1. Hold a UK bank account
2. Have enrolled for PAYE Online
3. Created a UK PAYE reference on or before 30 October 2020
HMRC has now updated the guidance to include bank accounts held in the Isle of Man and the Channel Islands.
To qualify employers do not have to have claimed CJRS previously.