Furlough scheme extension

The scheme has been extended from 3 months to 4 months.
Furlough letters need a start date and an end date. New letters can and should be issued if the furlough is to continue past the original end date.
Directors need a meeting minute to confirm the fact that Director(s) have been furloughed, as well as a furlough letter to the individual Director(s).
Directors can still carry out legal duties such as approving VAT returns and accounts whilst furloughed.
You cannot furlough any role that is already state funded.
Any discretionary payments such as voluntary overtime should not be included in the calculation of the claim. Although mandatory overtime can be included.
The claim is based on the regular salary paid at 28th February or 19th March 2020. If wages vary then the claim should be based on the higher of the February/March 2019 salary or the average 2019/20 salary.
HMRC currently include weekends in the pro rated calculation.
If you are unable to claim furlough for a new employee then you should consider employment law as to whether you still pay them.
If you need to set up a PAYE account to make the claim, there is no longer a need for an activation code to be sent in the post for PAYE so the claim can be made immediately.