HMRC today opened its Coronavirus Job Retention Scheme portal to enable employers that have furloughed employees to reclaim up to 80% of their salary costs.

Access to the portal is through the Government Gateway.  Should you require new credentials to access the Government Gateway, you can start the process here.

In anticipation of this, HMRC has also increased the amount of information available, including information on lots of specific cases (directors, apprentices etc).  You can access the latest version of that information here:

Check if you can claim for your employees’ wages through the Coronavirus Job Retention Scheme
Find out if you’re eligible and how much you can claim to cover wages for employees on temporary leave (‘furlough’) due to coronavirus (COVID-19).

There is also updated guidance available on how the 80% is to be calculated, and the things you may and may not consider in so doing:

Work out 80% of your employees’ wages to claim through the Coronavirus Job Retention Scheme
Find out how to calculate 80% of your employee’s wages, National Insurance Contributions and pension contributions if you’ve furloughed staff due to coronavirus (COVID-19).