Further guidance on flexible furlough has been published. The scheme was announced on 1 June 2020 and will go live on 1 July 2020. A new Treasury Direction for the scheme will be required; it remains to be seen whether this will alter or add to the announced conditions. In the meantime, the main new detail in the guidance is a seeming requirement for express written consent to be flexibly furloughed. There are also complex rules about how you calculate flexible furlough pay and when flexible furlough can start depending on if and for how long an employee was furloughed in June 2020.

In brief The UK’s Coronavirus Job Retention Scheme (CJRS) has entered its second week of operation, its first week having seen the release of yet more updated guidance. Anecdotally, HMRC’s online portal appears to be bearing up, although some problems have been reported, such as calculations for variable pay. Nevertheless,…