HM Revenue & Customs (HMRC) has updated its guidance on the Coronavirus Job Retention Scheme with details of what you need to do when the scheme ends.
When the scheme closes, you must decide to either:
bring employees back to work on their agreed terms and conditions
terminate their employment (normal redundancy rules apply to furloughed employees)
agree with employees any changes to terms and conditions of employment (rules for contractual changes apply to furloughed employees)
HMRC has reminded employers who are making decisions about how and when to end furlough arrangements that equality and discrimination laws will apply in the usual way.
If you need any support we can put you in touch with a fully qualified Human Resources practitioner who will be able to help you.