HMRC has updated its furlough guidance to confirm that employees can be furloughed if their health has been affected by coronavirus (COVID-19) or any other conditions and they are unable to work, including from home or working reduced hours because they:

  • are clinically extremely vulnerable, or at the highest risk of severe illness from coronavirus and following public health guidance
  • have caring responsibilities resulting from coronavirus (COVID-19), such as caring for children who are at home as a result of school and childcare facilities closing, or caring for a vulnerable individual in their household.

Therefore, further to our previous post about working parents and furlough, HMRC has confirmed that they are eligible for furlough to look after their school age children.