Her Majesty’s Revenue and Customs (HMRC) has issued its sixth update to the Coronavirus Job Retention Scheme Guidance (Guidance). Separately, the UK Treasury has issued a Treasury Direction (Direction) to HMRC setting out the legal framework for the Scheme. There are few points that have been clarified in the Guidance, but there is one glaring inconsistency between the Guidance and the Direction that will be of understandable concern to employers – the requirement that there is a written record of the furlough arrangement.

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Photo of Katie Clark Katie Clark

Katie Clark has significant experience advising on all aspects of contentious and non-contentious employment matters. Katie’s client base spans multiple business sectors and includes global corporations, financial institutions, FTSE 100 companies, manufacturing companies, service providers and start-ups. Katie is noted for her commercial…

Katie Clark has significant experience advising on all aspects of contentious and non-contentious employment matters. Katie’s client base spans multiple business sectors and includes global corporations, financial institutions, FTSE 100 companies, manufacturing companies, service providers and start-ups. Katie is noted for her commercial approach to assisting clients to deal with employment issues ranging from day-to-day employee relations, to negotiating public limited company (PLC) board director contracts and significant business restructuring. Read Katie Clark’s full bio.

Photo of Paul McGrath Paul McGrath

Paul McGrath advises clients across a broad range of industry sectors in all areas of contentious and non-contentious UK employment law. His practice covers all aspects of UK employment legislation and day-to-day employment matters, including appointments and terminations, employment status and worker classification…

Paul McGrath advises clients across a broad range of industry sectors in all areas of contentious and non-contentious UK employment law. His practice covers all aspects of UK employment legislation and day-to-day employment matters, including appointments and terminations, employment status and worker classification issues, employee handbooks and policies, employee data privacy, disciplinary and grievance issues, and restructuring and redundancy exercises. Read Paul McGrath’s full bio.

Photo of Chris Lynn Chris Lynn

Chris Lynn focuses his practice on employment law. He advises clients across a wide range of contentious and non-contentious employment matters, such as redundancy, performance management, disciplinary, TUPE transfers, sexual harassment, managing long-term sickness absence and discrimination. He has regularly delivered training to…

Chris Lynn focuses his practice on employment law. He advises clients across a wide range of contentious and non-contentious employment matters, such as redundancy, performance management, disciplinary, TUPE transfers, sexual harassment, managing long-term sickness absence and discrimination. He has regularly delivered training to clients in both group and one-on-one sessions. Read Chris Lynn’s full bio.