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JRS and military reservists
22 June 2020 Andrea Marshall, Tax Specialist
HMRC have updated their guidance to include commentary on the furlouging of military reservists returning to work after a period of mobilisation after 10 June. The guidance says the following:
If you are a military reservist returning to work after 10 June
Your employer can furlough you if you are a military reservist returning to work after a period of mobilisation after 10 June, even if you are being furloughed for the first time.
Your employer may do this as long as:
they have already claimed for another employee for a furlough period of at least 3 consecutive weeks, between 1 March 2020 and 30 June
you were on a period of mobilisation that started before 10 June and returned from that mobilisation after 10 June
they included you on an Real Time Information submission on or before 19th March 2020
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22 June 2020 
Andrea Marshall, Tax Specialist
