The Government has now published its revised rules for the extended period of the Coronavirus Job Retention Scheme (furlough scheme) through to its new end date of 31 March 2021.

The scheme will operate largely as it did in the period up to 31 October 2020, however it is important to note that with effect from 1 December 2020, an employer can no longer claim in respect of an employee who is serving out any sort of notice period, whether contractual or statutory. Even where notice was given prior to 1 December 2020 but will not expire until after that date, claims to HMRC in respect of that employee must cease with effect from that date.

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0800 652 2610.

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