The Government has issued various guidance documents on the operation of the Scheme. The documents issued are guidance only and not legislation. All employers are urged to consider carefully the terms of the Government guidance (which has been updated periodically) to minimise the risk of any claims being rejected or reclaimed by HMRC.
This briefing note has been updated to 19 January 2021 to include changes made by the revised Government Scheme guidance which was issued on 10 November 2020.
Key information added since the last version of the briefing note is as follows:-
- The new level of furlough grant payable in respect of the period from 1 November to 30 April 2021;
- From 1 December 2020, the grant can no longer be claimed in respect of any notice period worked during the period from 1 December to 30 April 2021;
- More information on HMRC’s new powers if you incorrectly claim under the Scheme and their new reporting methods; and
- Updated information on the Job Support Scheme and Job Retention Bonus.
This document primarily focuses on how the Scheme will operate from 1 November 2020 but still contains details of the Scheme prior to 1 November 2020 where the information remains relevant to claims under the Scheme from 1 November 2020.
Mandy Laurie
Partner
Employment
Mandy is head of our Employment division, with a particular focus on Employment Tribunal advocacy, large scale restructures and contentious matters.
Jennifer Skeoch
Partner
Employment
Jen has an outstanding flair for securing success for clients in complex and contentious employment matters.
Morag Moffett
Partner
Employment
Morag provides advice on the whole spectrum of employment law issues – advising on disciplinary, grievance, performance management.
Ronald Mackay
Partner
Employment
Ronald covers the full spectrum of employment and discrimination law and additionally deals with complex litigation.
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