27th March 2020
Just seen that further information has now been released by HMRC as follows:
https://www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme?utm_source=7835fc20-12dd-44de-ba10-c24b96232b47&utm_medium=email&utm_campaign=govuk-notifications&utm_content=immediate
Guidance for employers on the coronavirus (COVID-19) Job Retention Scheme.
Published 26 March 2020