The government has now published its official guidance for the Coronavirus Job Retention Scheme, which has been extended until 30 April 2021. 

Furloughed staff serving a notice period
A crucial point is the situation regarding making claims for furloughed staff who are serving their notice period. Previously there were no restrictions on this, and staff could be made redundant even if they were currently on furlough. From January they may prohibit claims for those who are serving notice periods. (This has yet to be confirmed.)

Maternity leave
Previously, guidance stated that staff returning from maternity and wishing to be placed on JRS needed to provide at least eight weeks’ notice of their intention to do this. However, this notice period could now be shorter in certain circumstances. Depending on their situation, it may be more advisable for them to remain on the leave as planned.

Annual leave 
On a more positive note, the government have clarified that rules on taking annual leave while furloughed are to remain the same; those who do take it must be paid in full for this time.

Sick leave
For furloughed staff who fall ill, generally, it will be down to employers if they keep them furloughed or class them as on sick leave and therefore start paying them SSP if they qualify.
We are awaiting further guidance.

TUPE staff
Whether staff that have transferred over to a business under TUPE can be furloughed will depend on when the transfer took place. More guidance is be released.

Whilst this is not the whole picture and we are expecting more regular updates and amendments, it may help you to make some decisions and certainly be aware of the latest.