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Update 3 July – HMRC offers clarity on usual hours calculation for flexible furlough

The new flexible furlough rules came into force on 1 July, allowing businesses to bring back formerly furloughed members of staff on a part-time basis.

However, the guidance offered by HM Revenue & Customs (HMRC) to help businesses calculate new claims has led to confusion, particularly regarding usual working hours calculations.

Following calls from the accountancy profession for greater clarity, HMRC has issued new guidance to help businesses calculate their claim.

Click here to read the latest flexible furlough calculations advice

The new rules and calculations relating to the updated Coronavirus Job Retention Scheme (CJRS) are complex. If you would like assistance with this scheme, please contact us enquiries@stca.co.uk 01494 552100.