HMRC have now advised that from 1 December 2020, employers will not be able to make claims for any employees serving either contractual or statutory notice periods (including serving notice of retirement or resignation).
Further, where an employee starts a contractual or statutory notice period on a day that was included on a previously submitted claim, then an adjustment will be required.
Note that, if you have made an employee redundant, then you must base statutory redundancy and notice pay on the employees normal wage and not the reduced furlough wage.
For further information or advice on this please contact Devila Rabadia, Executive Manager for Payroll or fill out the contact form below and we will respond.
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