The latest guidance from BEIS, published 13 May, confirms how holiday entitlement and holiday pay is to work during the Coronavirus pandemic. The Guidance Note is informative in some areas but makes a number of quite odd suggestions in others. We must remember that it is simply guidance. An employee’s statutory rights for holiday leave and holiday pay are not affected by this, although the guidance will be of persuasive effect. It will have more impact in relation to the Furlough Scheme, where clearly employers are entitled to expect that HMRC will respect guidance put out by BEIS. To read the full update, please visit MayerBrown.com.