Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Retention definition

What does Retention mean? In construction contracts, retention is a portion of each interim payment (often 3–5%) withheld by the employer or upstream contractor to secure completion and the remedy of defects. It is a contractual mechanism, not a statutory term, and is widely used across England and Wales, Scotland, Northern Ireland and Ireland in standard forms (e.g. JCT, NEC, PWC). Typically, half of the retention is released at practical completion (NEC: Completion; Ireland PWC: Substantial Completion) and the balance on expiry of the defects liability/rectification period, usually evidenced by a certificate of making good defects or a defects certificate. Sectional completion may trigger...

United Kingdom Coronavirus Job Retention Scheme (CJRS): HMRC and DHSC guidance and Treasury Directions tracker with tracked changes (Archived)

Published by a LexisNexis Employment expert

Practice notes

ARCHIVED: This Practice Note has been archived and is no longer maintained.

It sets out the different iterations of HMRC and DHSC guidance on the Coronavirus Job Retention Scheme (CJRS) released over time, and supplies tracked-change comparisons highlighting alterations from one update to the next, so practitioners can quickly determine which version of the relevant guidance applied on any given date.

For a guidance tracker:

covering the successive versions of HMRC guidance on the Self-Employment Income Support Scheme (SEISS), see Practice Note: Self-Employment Income Support Scheme—guidance tracker [Archived]
covering the successive versions of general guidance on coronavirus (COVID-19), see Practice Notes: Coronavirus (COVID-19)—guidance tracker for employment (non-BEIS guidance) [Archived] and Coronavirus (COVID-19)—guidance tracker for employment (BEIS working safely guidance to 18 July 2021) [Archived]

Separate sections of the Practice Note cover:

Treasury Direction
Guidance for employers: Check if you can claim for your employees’ wages through the Coronavirus Job Retention Scheme
Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme
Individuals you can claim for who are not employees
Steps to take before calculating...

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Web page updated on 22/05/2026

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