Coronavirus Job Retention Scheme


On 20 March, the Chancellor announced the Coronavirus Job Retention Scheme (JRS). The Government has now published fresh guidance on the scheme, providing further information. The main points to note are:

Employers can use the scheme anytime during a period starting from 1 March 2020 and ending no earlier than 1 June 2020.


It is unclear how the JRS will apply in practice for a one-person company or any owner /managed business where almost inevitably the employee/director(s) will have to undertake some services to keep the company going.