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Forlough reference pay. Why "of 28 Feb"?

A mistake or deliberate?

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The default reference pay period set out in the guidance is that "of 28 Feburary".

Did the author forget it is a leap year or is there a cunning plan to that date?

For people who are paid on the last day of the calendar month for the work done in that month, do we take that period to be January as the February pay was paid after the cut-off date? I know that the 29th was a Saturday and that it is therefore likely that most people would have been paid on the 28th, but some might have been paid later. In any event the relevant paydate is likely to be the normal pay day regardless of any temporary adjustment when the pay day falls on a non-banking day, anyway that's how PAYE works. If it is correct to take the pay for February do we have to reduce it by 1/29th because one of the days being paid is after the cut-off date?



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By lionofludesch
10th Apr 2020 07:12

Ah - a conspiracy theory.

Where's my tin foil hat ?

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By atleastisoundknowledgable...
10th Apr 2020 07:38

I think a pragmatic approach is needed here - I’m assuming it was a typo.

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By djtax
10th Apr 2020 12:34

Clearly HMRC will be on the look out for downright abuse of the CJRS system but will they have the resources anyway to check all claims where, arguably, common sense does not quite fit with the exact wording of the rules?

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By rockallj
14th Apr 2020 10:34

I suspect the fact the 2020 was a leap year was just missed on the scheme's inventors.

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