HM Revenue & Customs has clarified its guidance on furlough leave in the midst of the third national lockdown.
The updated guidance provides that an employer can furlough employees whose health has been affected by COVID-19 or any other conditions.
Specifically, this includes employees who are unable to work (including being unable to work from home) or working only some of their hours because they:-
Employers and employees should note, however, that employers "can" furlough such affected employees, not that they "must" do so.
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