Due to the extension of the Job Retention Scheme (JRS), the Government has released further guidance on furlough fraud and the penalties that may be payable if employers, like your client, do not notify HMRC of any overpayments of furlough grant payments.

On 31st October, Boris Johnson announced that the Job Retention Scheme (JRS) will be extended until December because there will be a national lockdown in England effective from 5th November until 2nd December. During this extension period, the Job Support