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CORONAVIRus JOB ReTeNTION sCHeMe Chartered Accountants


& Registered Auditors +44 (0) 28 90325050 | www.muldoon-accountants.co.uk


In response to the COVID-19 pandemic, the Government launched the Job Retention scheme (JRs), by means of which employers can furlough staff and HMRC will reimburse a percentage of the employee’s wage.


In addition, HM Treasury published a Direction to HMRC on how they can make payments under the JRs. The Direction and the updated guidance answer some of the questions surrounding JRs, however there remain some areas of uncertainty, and some inconsistencies between the Direction and the Guidance.


Can the staff working in an NHs- contracted pharmacy be furloughed?


Our understanding is that only organisations that are not fully publicly funded can assess the JRs in the following circumstances:


1. The pharmacy has experienced a reduction in funding in relation to their commercial revenue or public funds due COVID-19; 2. The pharmacy has exhausted all reasonable options for redeployment across the public sector; and 3. The employee considered for furloughing would otherwise be made redundant.


During COVID-19, pharmacies have experienced a reduction in income as a result of reduced operating hours due to Government advice and keeping pharmacy staff safe. Although most pharmacies will have seen an increase in demand for prescriptions and advice, they have received limited funding to assist in responding to COVID-19. Owners may also find it difficult to redeploy staff apart from management/ administration-type roles which would be limited in most pharmacy settings.


In relation to special categories of workers - such as those who are shielded and vulnerable - guidance is limited due to the evolving situation.


HM Treasury have stated that, ‘Where an employee needs to shield in a public sector organisation that is not fully funded by public grants, and working from home is not possible, furloughing may be appropriate. All JRs claims should remain proportionate to the impact on revenue disruption, and those that need to shield should be furloughed before other staff’.


unfortunately, guidance still remains unclear with differences in guidance between the HM Treasury Direction and that of GOV.uK. Due to this uncertainty and HMRC’s powers to retrospectively audit claims (with the possibility of penalties for incorrect claims), JRs claims made by


pharmacies may be subject to HMRC scrutiny in the future and potential repayment. It is therefore vitally important that sufficient notes are retained detailing why the business felt it qualified and the particular circumstances of those staff who were furloughed, these notes could be crucial to defend against a HMRC enquiry.


If there is anything in this article that affects you or somebody you know, please speak to Steven McVitty for independent professional advice.


Zeroderma range accredited by the British skin Foundation T


he Zeroderma range of emollients and barrier creams from Thornton & Ross have


recently received accreditation from the British skin Foundation (BsF).


As one of the uK’s leading supporters of skin disease research, the BsF offers accreditation to brands following an in-depth, independent review of the products, by an expert panel including at least two independent BsF consultant dermatologists.


A recent survey from the BsF showed that 82 per cent of respondents are more likely to buy a skin health product if it is accredited by an independent dermatologist-led organisation and 95 per cent are more likely to trust the product.¹


Zeroderma offers the widest range of cost-effective emollients and barrier creams, with cost savings for the NHs without compromising on quality.


44 - PHARMACY IN FOCus


Receiving this recognition for a range of ten products from the BsF will help give confidence and trust in the Zeroderma range to both patients and prescribers.


For further information, please email: zeroderma@thorntonross.com or call 01484 842217. www.britishskinfoundation.org.uk


Reference 1. https://www.britishskinfoundation.org.uk/


brand-accreditation accessed 1st May 2020


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