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The detailed Furlough Scheme rules were updated 10 November 2020.

To use the extended scheme – to 31 March 2021 – the steps that are required are:

  1. Check if you can claim
  2. Check which employees you can put on furlough
  3. Steps to take before calculating your claim
  4. Calculate how much you should claim
  5. Claim for your employees’ wages online
  6. Report a payment in PAYE real time information (RTI)

Full details of these steps are set out at https://www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme

Source: HM Revenue & Customs Wed, 11 Nov 2020 00:00:00 +0100