The UK Government have confirmed that their Coronavirus Job Retention Scheme is set to open for applications on Monday 20 April.

The scheme provides a grant to cover 80% of a worker’s usual monthly wage costs and is applicable to workers who are shielding as well as those with caring responsibilities. The guidance has also been updated so that workers who have been on a PAYE payroll scheme on or before 19^th March are now eligible to be furloughed.

If you cannot maintain your current workforce because your operations have been severely affected by coronavirus (COVID-19), you can furlough employees and apply for a grant that covers 80% of their usual monthly wage costs, up to £2,500 a month, plus the associated Employer National Insurance contributions and pension contributions (up to the level of the minimum automatic enrolment employer pension contribution) on that subsidised furlough pay.

To be able to claim under the scheme, you must have:

• created and started a PAYE payroll scheme on or before 19 March 2020

• enrolled for PAYE online

• a UK bank account

Further advice for businesses and their employees is available at https://findbusinesssupport.gov.scot/

There is also an HMRC helpline for tax issues at 0800 015 9559.