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How to furlough employees under the Coronavirus Job Retention Scheme

Authors: Darren Newman

NOTE: This guide is based on the HM Treasury Direction originally published on 15 April 2020 and a further Direction issued on 20 May 2020. On 29 May 2020, the Chancellor announced further changes to the Coronavirus Job Retention Scheme, which will take effect from July 2020 onwards and for which a new Direction will be required. The guide also relies on HM Revenue and Customs guidance originally published on 26 March 2020 and most recently updated on 29 May 2020.


Click on any of the hyperlinks to go to more detailed guidance below.