The HMRC moved the goalposts again and stated that the furlough scheme cannot be used for employees who are on notice of termination of employment after 1 December.
That will apply irrespective of:
(i) Whether notice was given by the employer or the employee. (It also includes retirement.)
(ii) Whether the notice is statutory or contractual.
(iii) Whether notice has been given which is longer than the statutory or contractual minimum.
(iv) When notice was served.
DLA members should have received an email with more details entitled ‘Changes to Furlough Scheme’
If you have not received this email, please contact info@dla.org.uk and we can arrange to resend the email.