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Employers have been expecting further guidance in relation to the Job Retention Scheme and on 4 April 2020, HMRC published updated Guidance. The updated Guidance clarifies some of the areas of confusion in the original HMRC guidance published on 26 March and the key points are as follows:
There are still some unanswered questions. What about annual leave taken during the furlough period? Should employees be paid at the furlough rate or normal rate of pay? The guidance is silent on this issue. Also unclear is what happens to employees who TUPE transferred after 28 February? If any further guidance becomes available, we will issue an update.
This article has been produced for general information purposes and further advice should be sought from a professional advisor. Please contact our Employment team at Cleaver Fulton Rankin for further advice or information.