HM Treasury has issued a further Treasury Direction, outlining
the second phase of the Coronavirus Job Retention Scheme (CJRS), in
essence modifying the effect of the previous Directions made on 15
April 2020 and 20 May 2020. The new Direction sets out the rules
that will apply under the amended CJRS from 1 July 2020, which
allows for 'flexible furlough' arrangements, until 31
October 2020, when the scheme comes to and end. The modified
scheme confirms that the final date for making claims under the
original CJRS is 31 July 2020, as it was set out in the previous
Directions and remains in force until 30 June 2020.
It is important to note that according to the modified version
of the CJRS, employers will only be able to participate in the
second phase of CJRS from 1 July 2020 if they have made a claim
under the original scheme by 31 July 2020 in respect of an employee
who has been furloughed for a minimum of three weeks beginning on
or before 10 June 2020.
