Coronavirus Job Retention Scheme

On 5 November, the Chancellor of the Exchequer, Rishi Sunak, announced that the Coronavirus Job Retention Scheme (“furlough scheme”) would be extended to 31 March 2021. On 11 November, HMRC provided updated guidance which sets out detailed information on the extended furlough scheme.

As outlined in our previous post, the furlough scheme will remain

On Friday 26 June 2020 the UK Government published the Third Direction, which is the legislative update for the Coronavirus Job Retention Scheme. In particular, it implements the flexible working arrangements which are permitted from 1 July 2020 under the Furlough Scheme.

We have now reviewed this Direction in full and provide a summary of