This Q&A takes account of the HMRC guidance for employers: Claim for your employees' wages through the Coronavirus Job Retention Scheme as at 15 April 2020. For information on the updates to the HMRC guidance made on 4 April, 9 April and 15 April 2020, see the following News Analysis: • HMRC publishes updated employer and employee guidance on Coronavirus (COVID-19) job retention scheme • HMRC publishes second update to employer and employee guidance on Coronavirus (COVID-19) Job Retention Scheme, and • Treasury gives legal effect to Coronavirus Job Retention Scheme and updates guidance a third time For information: • on how to determine which system of law is applicable to a contract of employment or employment relationship,

UPDATE (30/11/21): The Prime Minister announced on 27 November 2021 new, temporary measures to respond to the emergence of UK cases of the Omicron variant. Travel restrictions have been implemented in relation to arrivals from Southern Africa, with a number of countries being placed on the red list. Furthermore, from 30 November all international arrivals, regardless of where they are travelling from, are required to take a Day 2 PCR test and self-isolate until they receive a negative test result. For further information, see Practice Note: Coronavirus (COVID-19)—sickness and other absence [Archived]. Measures to slow the spread of the virus in the UK include the requirements that, from 30 November, (a) face coverings are compulsory in shops and other settings such as banks, post offices and hairdressers, as well as on public transport (but not in hospitality settings)—the Health Protection (Coronavirus, Wearing of Face Coverings) (England) Regulations 2021, SI 2021/1340, and (b) all contacts of suspected Omicron cases must self-isolate for ten days, regardless of their age or vaccination status—the

Law360, London: The Financial Conduct Authority (FCA) has rejected an application by a law firm and a group of hospitality sector trade groups to extend the deadline for business interruption claims linked to the coronavirus (COVID-19) pandemic.

Law360, London: Insurance brokers have less than a year to file claims on behalf of their clients for business losses suffered during the national coronavirus (COVID-19) lockdowns, a law firm warned on 1 April 2025.

For information on the Employment Rights Act 1996 (Coronavirus, Calculation of a Week’s Pay) Regulations 2020 (Week’s Pay Amendment Regs 2020), SI 2020/814 generally, see Practice Note: Coronavirus Job Retention Scheme—right to statutory redundancy and other termination payments [Archived]. The Week’s Pay Amendment Regs 2020, SI 2020/814 set out how a week’s pay is to be calculated in the case of an employee ‘who is, or has been, furloughed’ under the CJRS, for the purpose of calculating certain payments, including the employee’s right to payment under section 88 or 89 of the Employment Rights Act 1996 (ERA 1996). The Week’s Pay Amendment Regs 2020, SI 2020/814 only apply:

ARCHIVED: This archived Practice Note considers various frequently-asked questions about living with coronavirus (COVID-19) in the workplace following the removal of coronavirus-related measures from 1 April 2022. How should employers manage coronavirus risks in the workplace following the removal of all coronavirus-related measures? All remaining coronavirus measures were ‘removed’ from 1 April 2022. In particular: • free universal symptomatic and asymptomatic testing ended • government advice to self-isolate was replaced by advice to ‘try to stay at home and avoid contact’, and • the health and safety ‘requirement’ for employers to explicitly consider coronavirus in their risk assessments was removed For further detailed information on the current position, see Practice Note: Living with coronavirus (COVID-19) in the workplace from 24 February 2022 [Archived]. The UK Health Security Agency (UKHSA) guidance on reducing the spread of respiratory infections, including COVID-19, in the workplace says that it is important for employers (and staff) to be aware of symptoms so they can take actions to reduce the risk of spreading

Access to the Coronavirus Job Retention Scheme (CJRS) and the Self-Employment Income Support Scheme (SEISS) will be via HMRC. The CJRS is a scheme designed for employers whose operations have been severely affected by coronavirus to claim reimbursement for wages paid to employees who have been placed on furlough. Eligible employers will need to submit information to HMRC about their employees that have been furloughed, and their earnings, through an online portal specifically created for this purpose. For further information about which employers are eligible for the scheme, see: • Practice Note: Coronavirus Job Retention Scheme (original version to 30 June 2020) [Archived] • HMRC guidance: Guidance for employers: Claim for your employees' wages through the coronavirus job retention scheme The SEISS scheme applies only to those individuals who are self-employed or members of a partnership. Other relevant criteria include that they must have a trading profit of less than £50,000 in 2018-19

ARCHIVED: This Practice Note has been archived and is not maintained. This tracker is intended to be used to track key developments, legislation, guidance and other sources of interest relating to coronavirus (COVID-19) and judicial review. It is designed to provide an easy reference point for relevant content for lawyers during the COVID-19 outbreak. Practice Directions col style="width: 33%;"> Development Date Find out more Practice Direction 51ZA—Extension of time limits and clarification of Practice Direction 51Y 2 April 2020 New Practice Direction 51ZA—Extension of time limits and clarification of Practice Direction 51Y On 1 April 2020, the Ministry of Justice signed the 118th update—practice directions amendments, which introduces a further coronavirus pandemic related practice direction.Practice Direction 51ZA, concerns extensions of time limits and came into force on 2 April 2020. It also provides clarification of Practice Direction 51Y, which came into force on 25 March 2020.See News Analysis: Coronavirus (COVID–19)—new Practice Direction 51ZA (118th update)—2 April 2020. Practice Direction 51Y—Video or audio hearings during coronavirus pandemic 25 March 2020 New Practice Direction 51Y—Video or audio

For information on the coronavirus (COVID-19) job retention scheme (CJRS) generally, see Practice Note: Coronavirus Job Retention Scheme (original version to 30 June 2020) [Archived]. The HMRC guidance for employers: Claim for your employees' wages through the Coronavirus Job Retention Scheme confirms that public authorities are among the entities with a UK payroll who can apply under the scheme. The guidance states that: • the government expects that the scheme will not be used by many public sector organisations, as most public sector employees are continuing to provide essential public services or contribute to the response to the coronavirus outbreak • where employers receive public funding for staff costs, and that funding is continuing, the government expect employers to use that money to continue to pay staff in the usual fashion—and correspondingly not furlough them. This also applies to non-public sector employers who receive public funding for staff costs • organisations who

ARCHIVED: This document is archived and is no longer maintained. This Practice Note discusses the implications of the coronavirus (COVID-19) outbreak for the debt capital markets (DCM) and includes practical tips for DCM lawyers. For regular updates of news and analysis on the outbreak relevant to DCM, see: Practice Note: Coronavirus (COVID-19)—implications for Banking & Finance lawyers—Debt capital markets. Coronavirus (COVID-19) Lawyers across the world have been grappling with many common areas of concern in connection with the coronavirus (COVID-19) pandemic. There are a number of areas that are particularly relevant to banking and finance lawyers. For more detail and analysis on these, see Practice Note: Coronavirus (COVID-19) implications for Banking & Finance lawyers, which is updated regularly with news, practical guidance and analysis covering the impact of COVID-19 developments and covers subject areas such as force majeure in lending transactions and execution of documents as well as setting out the implications for different types of banking and finance lawyers. This Practice Note focuses on the implications for DCM and practical steps

This Checklist has been archived and is not maintained. It sets out the case management checklist included in the document issued by the President of the Family Division, The Family Court and COVID-19: The Road Ahead, on 6 June 2020 to be applied during the coronavirus (COVID-19) crisis. On 6 June 2020, the President of the Family Division, Sir Andrew Mc Farlane published President of the Family Division—The Family Court and COVID-19: The Road Ahead (9 June 2020), setting out a broad framework for the operation of the Family Court in light of the coronavirus (COVID-19) crisis. The President stated that it had become clear that it now seemed sensible to assume that social distancing restrictions would remain in place for many months and it was unlikely that anything approaching a return to the normal court working environment would be achieved before the end of 2020, or even the spring of 2021. The document identified the basic priorities and ground rules and contains a checklist for case management decision making, see: Checklist. The President noted that the framework set out

ARCHIVED: This Practice Note was archived in April 2022 and is not maintained. Up to date information on the financial support given by the government during the COVID-19 pandemic can be found on the British Business Bank website. Scope This Practice Note, produced in partnership with James Collis and John Alderton of Squire Patton Boggs LLP, summarises the various schemes and support measures introduced by the UK government to assist businesses in their response to the COVID-19 pandemic. It may be easier to read this Practice Note by downloading a copy using the button on the top left and changing the page layout to landscape. Financing Facility Support What help is available? What does the help entail? Which companies are eligible? What are the criteria (if any) for applying? How to apply Availability? Recovery Loan Scheme (RLS) • This replaced the previous coronavirus (COVID-19) loan schemes when they closed• The loans are available through a network of accredited lenders• Ensures businesses of any size can continue