Guidance on JRS updated again 9 April (h/t @carolinemiskin).
Thread follows with main changes.
gov.uk/guidance/claim…
Thread follows with main changes.
gov.uk/guidance/claim…
Grants are not “access to public funds” (this was worrying some eg universities earlier) 
Sick pay has been clarified. An employee who falls sick while on furlough can get SSP or can continue to receive furlough payments
Employees who were transferred under TUPE can be furloughed by their new employer - this is sensible
Agents can claim on behalf of clients, but NOT if they have “file only” authority for PAYE.
And there is still an outstanding question about whether a representative’s bank account will satisfy the “U.K. bank account” test
And there is still an outstanding question about whether a representative’s bank account will satisfy the “U.K. bank account” test
And finally - to settle last week’s #TaxTwitter debate - a grant received by a non-business employer is NOT taxable.
Dear @threadreaderapp please unroll if you would be so kind.
