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:
- Check if you can claim
- Check which employees you can put on furlough
- Steps to take before calculating your claim
- Calculate how much you should claim
- Claim for your employees’ wages online
- 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
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