HMRC has updated its guidance on how to perform usual hours calculations where employees come off furlough or flexible furlough partway through a claim period

When flexible furlough was introduced from 1 July, there was much confusion about how to calculate an employee’s usual hours

Since then, it has emerged that further complexity can arise where some employees return to work from furlough or flexible furlough partway through a claim period. This can happen where an employer is claiming for multiple employees and some employees remain furloughed.