Intelligence Report 6: The latest Guidance, HMRC Directions, Employee Guidance, SSP, Holidays, Example, Self Employed
The portal is now open to claim the 80% Furlough Grant.
The Government has produced further Guidance and the HMRC Directions set out the qualifying requirements. There is an apparent tension between the Guidance and Directions about what constitutes agreement between employer and employee but an email set out in the Report from the HMRC clarifies the position.
See also Duggan QC on Contracts of Employment (4th Edition)