The Government have, overnight, published more Guidance about the Coronavirus Job Retention Scheme. See here
It is not extensive but is nonetheless very helpful. We expect more guidance and/or legislation in the coming weeks but for now it answers many (but not all) questions Employers have.
In any event, when making a claim to HMRC this is the guidance for now that can be relied upon by Employers.
Finally, and of upmost importance it states, in particular, for Employers “to be eligible for the subsidy employers should write to their employee that they have been furloughed and keep a record of this communication,”. Employers will still need to have that negotiated first (i.e mutually agreed) unless there is a lay off clause in the employee’s contract of employment.
27th March 2020