Author: Kiril Moskovchuk
Published: May 25, 2021
Reading time: 2 minutes
This article is 3 years old.
Read our disclaimer keyboard_arrow_down
This website content is intended as a general guide to law as it applies to the motor trade. Lawgistics has taken every effort to ensure that the contents are as accurate and up to date as at the date of first publication.
The laws and opinions expressed within this website may be varied as the law develops. As such we cannot accept liability for or the consequence of, any change of law, or official guidelines since publication or any misuse of the information provided.
The opinions in this website are based upon the experience of the authors and it must be recognised that only the courts and recognised tribunals can interpret the law with authority.
Examples given within the website are based on the experience of the authors and centre upon issues that commonly give rise to disputes. Each situation in practice will be different and may comprise several points commented upon.
If you have any doubt about the correct legal position you should seek further legal advice from Lawgistics or a suitably qualified solicitor. We cannot accept liability for your failure to take professional advice where it should reasonably be sought by a prudent person.
All characters are fictitious and should not be taken as referring to any person living or dead.
Use of this website shall be considered acceptance of the terms of the disclaimer presented above.
We wrote recently about changes to the furlough scheme.
Reflecting the recent changes, here is the updated version of the furlough agreement template:
For the period starting May 2021 and to the end of the scheme on 30 September 2021, as currently envisaged, furlough claims can be made even if the scheme has not been used before by the employer or the employee claimed for has not been on furlough previously.
The requirement is that the employer should have PAYE payroll scheme in place on or before 2 March 2021 to be able to claim from May 2021 onwards.
Qualifying employees for claims starting from May 2021 should be employed on 2 March 2021 and a PAYE RTI payment notification should be made to HMRC in their respect between 20 March 2020 and 2 March 2021.
With the gradual return to normality, it is important to stress that the purpose of the furlough scheme is to support employers “whose employment activities have been adversely affected by the coronavirus and coronavirus disease or the measures taken to prevent or limit its further transmission” as the 7th Treasury Direction states. Businesses should be prepared to demonstrate the impact of Covid-19 if their furlough is queried by HMRC.