The Government has issued various guidance documents on the operation of the Scheme. The documents issued are guidance only and not legislation. All employers are urged to consider carefully the terms of the Government guidance (which has been updated periodically) to minimise the risk of any claims being rejected or reclaimed by HMRC.

This briefing note has been updated to 7 December 2020 to include changes made by the revised Government Scheme guidance which was issued on 10 November 2020.

Key information added since the last version of the briefing note is as follows:-

  • The new level of furlough grant payable in respect of the period from 1 November to 31 January 2021;
  • From 1 December 2020, the grant can no longer be claimed in respect of any notice period worked during the period from 1 December to 31 January 2021;
  • More information on HMRC’s new powers if you incorrectly claim under the Scheme and their new reporting methods; and
  • Updated information on the Job Support Scheme and Job Retention Bonus.

This document primarily focuses on how the Scheme will operate from 1 November 2020 but still contains details of the Scheme prior to 1 November 2020 where the information remains relevant to claims under the Scheme from 1 November 2020.

Job Retention Scheme Updated Briefing Note 3 December 2020 Job Retention Scheme Updated Briefing Note 3 December 2020
Mandy Laurie

Mandy Laurie

Partner

Employment


Mandy is head of our Employment division, with a particular focus on Employment Tribunal advocacy, large scale restructures and contentious matters.

Get in touch
Jen Skeoch 034 WEB Update2025

Jennifer Skeoch

Partner

Employment


Jen has an outstanding flair for securing success for clients in complex and contentious employment matters.

Get in touch
Morag Moffett

Morag Moffett

Partner

Employment


Morag provides advice on the whole spectrum of employment law issues – advising on disciplinary, grievance, performance management.

Get in touch
David Morgan0529 V3 Update2025

David Morgan

Partner

Employment


David is an accredited expert in employment law with a particular interest in trade union recognition and industrial relations.

Get in touch
Ronald Mackay

Ronald Mackay

Partner

Employment


Ronald covers the full spectrum of employment and discrimination law and additionally deals with complex litigation.

Get in touch

Related News, Insights & Events

E3 Essential Elements Of Employment

Webinar: Employment Law Lab

22/07/2025 - Online


Bi-monthly employment law lab webinar on the key developments on the Employment Rights Bill (ERB).

Read more
Top Tips For Employers Facing Personal Injury Claims

Top tips for employers facing personal injury claims

Guidance for employers on handling personal injury claims, including disclosure, insurance, stress at work, and settlement agreements, with practical tips to manage risk effectively.

Read more
For Women Scotland Ltd (Appellant) V The Scottish Ministers (Respondent) (1)

For Women Scotland Ltd v Scottish Ministers: Supreme Court rules on meaning of “sex"

The Supreme Court has ruled that “man”, “woman” and “sex” in the Equality Act 2010 refer to biological sex, clarifying how sex-based rights apply in law.

Read more

Want to hear more from us?

Subscribe here Subscribe here