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Checking for excessive furlough payments

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Employers have until 20 October 2020 to notify HMRC of historic excessive furlough payments. In advance of that deadline, employers should review their furloughed employees’ activity to ensure the furlough scheme entitlement rules haven’t been inadvertently breached by furloughed staff working remotely or otherwise providing a ‘service to’ their employers during the relevant periods.

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