ARCHIVED: This archived Practice Note is not maintained and is for background information only. This Practice Note considers issues for employers when ending furlough or terminating employment during the coronavirus (COVID-19) pandemic. It considers the ways in which an employer may end an employee’s period of furlough under the Coronavirus (COVID-19) Job Retention Scheme (CJRS), whether by returning the employee to work or terminating their employment during or following the end of furlough. The Practice Note also considers redundancy consultation during the pandemic, including during periods of furlough, and issues for employers when the CJRS ended on 30 September 2021. Under the Coronavirus Job Retention Scheme (CJRS) as extended between 1 May and 30 June 2021, an employer can claim 80% of an employee’s usual salary for hours they do not work, up to a maximum of £2,500 per month, in respect of any furloughed employee who was employed on 30 October 2020, as long as certain conditions are met. For claim periods in July 2021, the level of grant will be

UPDATE (22/2/22): As announced by the Prime Minister on 21 February 2022, the Cabinet Office has published the government’s COVID-19 Response: Living with COVID-19, which sets out the government plan to remove the remaining coronavirus (COVID-19) domestic legal restrictions in England from 24 February 2022. For more information, see: LNB News 22/02/2022 8 and News Analysis: Coronavirus (COVID-19)—How should employers respond to the scrapping of self-isolation rules?. For information on the position from 24 February, see Practice Note: Living with coronavirus (COVID-19) in the workplace from 24 February 2022 [Archived]. This Practice Note has been archived and is no longer maintained. This Practice Note has been archived and is no longer maintained. It reflects the position under the COVID-19 Response: Autumn and Winter Plan 2021 and the Cabinet Office guidance on how to stay safe and help prevent the spread before the 24 February 2022 changes. For information on the position from 24 February 2022, see Practice Note: Living with coronavirus (COVID-19) in the workplace from 24 February 2022 [Archived]. This

UPDATE (22/2/22): As announced by the Prime Minister on 21 February 2022, the Cabinet Office has published the government’s COVID-19 Response: Living with COVID-19, which sets out the government plan to remove the remaining coronavirus (COVID-19) domestic legal restrictions in England from 24 February 2022. For more information, see: LNB News 22/02/2022 8 and News Analysis: Coronavirus (COVID-19)—How should employers respond to the scrapping of self-isolation rules?. For information on the position from 24 February, see Practice Note: Living with coronavirus (COVID-19) in the workplace from 24 February 2022 [Archived]. This Practice Note has been archived and is no longer maintained. This Practice Note has been archived and is no longer maintained. It reflects the position under the Cabinet Office COVID-19 Response: Autumn and Winter Plan 2021 and guidance on how to stay safe and help prevent the spread before the 24 February 2022 changes. For information on the position from 24 February 2022, see Practice Note: Living with coronavirus (COVID-19) in the workplace from 24 February 2022 [Archived]. For

For information: • on the Coronavirus Job Retention Scheme (CJRS) scheme generally, see Practice Note: Coronavirus Job Retention Scheme (extended version 1 July to 31 October 2020) [Archived] • on the right to paid holiday, see Practice Notes: Holiday and Holiday pay It is clear from the HMRC guidance: Check if you can claim for your employees’ wages through the Coronavirus Job Retention Scheme that an employee can take holiday while they are on furlough. If an employee is flexibly furloughed then any hours taken as holiday during the claim period should be counted as furloughed hours rather than working hours. For further information, see Practice Note: Coronavirus (COVID-19)—holiday

ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note explains the changes to the Special Educational Needs and Disability Tribunal based on the impact of the Tribunal Procedure (Coronavirus) (Amendment) Rules 2020, SI 2020/416 on the Tribunal Procedure (First-tier Tribunal) (Health, Education and Social Care Chamber) Rules 2008, SI 2008/2699 (HESC Rules 2008). It should be read in conjunction with the Practice Note: Special Educational Needs and Disability Tribunal (SENDIST)for the underlying procedural rules. These temporary measures have been taken to protect public health and to ensure the continued administration of justice during the pandemic. Remote hearings will continue until at least the end of the academic year in 2022. SENDIST anticipates that video hearings will continue beyond, with the option of hybrid or face to face hearings where necessary. What amendments to the Health, Education and Social Care Chamber tribunal are introduced by the Tribunal Procedure (Coronavirus) (Amendment) Rules 2020, SI 2020/416? The Tribunal Procedure (Coronavirus) (Amendment) Rules 2020, SI 2020/416 makes a number of changes to the HESC

ARCHIVED: This Practice Note provides details of the various versions of guidance and advice that have been published by Acas, the Cabinet Office, HMRC and UK Health Security Agency (UKHSA) (formerly Public Health England (PHE)), and provides tracked change versions, showing the updates between one version and the next, to enable practitioners easily to ascertain which version of the relevant guidance was live at any given date. It is not maintained and is for background information only. In each case, the versions of the guidance are shown in reverse chronological order, with the most recent appearing first. For a guidance tracker that deals with: • the various versions of current guidance and advice issued by the Department for Business, Energy & Industrial Strategy (BEIS), see Practice Note: Coronavirus (COVID-19)—guidance tracker for employment (BEIS working safely guidance to 1 April 2022) [Archived] and Coronavirus (COVID-19)—guidance tracker for employment (BEIS working safely guidance to 18 July 2021) [Archived] • the various versions of current guidance and advice issued by the UK Border Agency, the Department

ARCHIVED: This Practice Note explains the effect of the Wills Act 1837 (Electronic Communications) (Amendment) (Coronavirus) Order 2020 (the WA 1837 Amendment Order), SI 2020/952 and the Wills Act 1837 (Electronic Communications) (Amendment) Order 2022, SI 2022/18 which amend section 9 of the Wills Act 1837 (WA 1837) so as to expressly permit the remote witnessing of Wills during the coronavirus (COVID-19) pandemic. Background to the changes WA 1837, s 9 as in force immediately prior to the WA 1837 Amendment Order, SI 2020/952 provided as follows (emphasis added): ‘Section 9 – Signing and attestation of wills No will shall be valid unless – (a) it is in writing and signed by the testator or by some other person in his presence and by his direction; and (b) it appears that the testator intended by his signature to give effect to the will; and (c) the signature is made or acknowledged by the testator in the presence of two or more witnesses present at the same time; and (d) each witness either- (i)

This tracker was focused on education and was intended to be used to track key developments, legislation, guidance, parliamentary briefing notes and other sources of interest relating to coronavirus (COVID-19) and education, where relevant to local government lawyers. It was designed to provide an easy reference point for relevant content for education lawyers working in or with local authorities during the coronavirus outbreak up to 18 July 2021. For a navigational list of all archived local government coronavirus trackers, see: Coronavirus (COVID-19)—local government tracker up to 18 July 2021 [Archived]. For the most recent developments post ‘freedom day’ see Practice Note: Coronavirus (COVID-19)—local government tracker—post July 2021. Primary Legislation Development When in force Find out more Coronavirus Act 2020 (CA 2020)• CA 2020, ss 37–38 (schools, childcare providers etc) • CA 2020, Sch 16 Pt 1 (temporary closure of educational institutions and childcare premises 25 March 2020 Emergency measures in place and relaxation of education duties to respond to the COVID-19 pandemic This Act is made to enable the government to respond to an emergency

ARCHIVED: This archived Practice Note aims to assist dispute resolution practitioners trying to keep up-to-date with and understand the implications of the fast-moving developments relating to the impact of the coronavirus (COVID-19) outbreak on the processes and procedures in the civil courts of England and Wales. It contains a number of frequently asked questions (FAQs) arranged by relevant topics. This Practice Note should be read in conjunction with Practice Notes: • Coronavirus (COVID-19) implications for dispute resolution [Archived] • Coronavirus (COVID-19) civil court specific guidance—dispute resolution [Archived] Attending court during coronavirus See Practice Note: Coronavirus (COVID-19) implications for dispute resolution [Archived]—Attending court. Q&As • Coronavirus (COVID-19)—what are the arrangements for contacting courts which are now ‘temporarily suspended’ but which were dealing with ongoing and/or urgent applications? • A key witness (factual and/or expert)/counsel/instructing solicitor is unable/unwilling to travel to and/or attend court due to the risk of coronavirus (COVID-19), what steps should we take? • The court is closed and/or understaffed due to coronavirus (COVID-19). What should we do where, for example

ARCHIVED: This archived Practice Note provides an overview of the issues for an employer to consider when managing the workplace during the coronavirus (COVID-19) pandemic, reflecting the government’s plan for living with COVID-19 and the changes from 1 April 2022, including in relation to self-isolation for those who test positive or have symptoms of coronavirus and close contacts, testing, contact tracing, self-isolation support payments, statutory sick pay (SSP), obligations on workers and employers, and at-risk groups. The Cabinet Office on 21 February 2022 published the government’s COVID-19 Response: Living with COVID-19, which set out the government plan to remove the remaining coronavirus (COVID-19) domestic legal restrictions in England from 24 February 2022. Further changes took effect from 1 April 2022, in particular relating to the removal of free universal testing and advice on self-isolation for those with COVID-19, and the replacement of the BEIS working safely guidance with new public health guidance (see: Timeline for changes below). For more information on the issues arising from the end of the

ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note addresses some of the key issues for international private client practice arising out of the coronavirus (COVID-19) pandemic Will days that an individual is forced to spend in the UK because of travel restrictions fall within the ‘exceptional circumstances’ exception under the statutory residence test? The number of days spent in the UK is a fundamental element of the statutory residence test (SRT) introduced by Finance Act 2013 from 6 April 2013. It applies to: • all three automatic overseas tests • the first automatic UK tests • determining how many ties are sufficient to determine residence (the sufficient ties test) • the 90-day tie • the country tie, and • split year treatment Days spent in the UK under the basic rule will be disregarded if an individual is detained in the UK through circumstances beyond their control. This may include, for example: • sudden or life-threatening illness or injury, or • war and civil unrest or natural disasters HMRC

ARCHIVED: This Practice Note provides details of the various versions of coronavirus (COVID-19)-related guidance issued by the Department for Business, Energy & Industrial Strategy (BEIS), and provides tracked change versions, showing the updates between one version and the next, to enable practitioners easily to ascertain which version of the relevant guidance was live at any given date. It is not maintained and is for background information only. In each case, the versions of the guidance are shown in reverse chronological order, with the most recent appearing first. For a guidance tracker that deals with: • the various versions of the current guidance from BEIS from 14 July 2021, see Practice Note: Coronavirus (COVID-19)—guidance tracker for employment (BEIS working safely guidance to 1 April 2022) [Archived] • the various versions of current guidance and advice issued by Acas, the Cabinet Office, HMRC, the UK Health Security Agency (UKHSA) (formerly Public Health England (PHE)), the Health and Safety Executive (HSE), the Department for Health and Social Care (DHSC) and