The UK government published a further update to the Coronavirus Job Retention Scheme ('the Scheme') on 5 November 2020, and subsequently published a treasury direction on 13 November 2020. 

The Scheme is the mechanism under which employers can obtain a grant from HMRC to cover 80 per cent of earnings, subject to a cap of £2,500 per month, for any employees who are furloughed (either flexibly or full time).

Please see our guide to the Scheme below, which explains the planned operation of the Scheme from 1 November 2020 onwards.