CIOT introductory guide to SSP and the impact of COVID-19
The CIOT and other representative and business bodies had been in discussion with HMRC and HMT regarding the 28 February date, and some of the difficult outcomes this was creating for some employees and their employers.
HMRC feel that 19 March 2020 is as far as they can go given that is the day before the government announced the CJRS, and should cover the majority of those who had begun employment in February but may not have been notified to HMRC via RTI by 28 February. The government is, of course, having to balance legitimate availability for the CJRS, whilst also minimising the risk of fraud and abuse.
More information can be found on the Job Retention Scheme pages.