Coronavirus Job Retention Scheme - fourth iteration

The fourth iteration of the Coronavirus Job Retention Scheme has just been published.

The loophole gap between the previous qualifying date of 28 February 2020 and the CJRS being set up has now been plugged. The date when the employee had to have been on the employer's payroll so as to qualify to be furloughed has changed from 28 February to 19 March 2020.

Those people who left their old job after 28 February 2020 to start a new job on or before 19 March 2020 will now qualify for the scheme.  Previously the Chancellor had suggested that they would have to ask their old employer to take them back and furlough them (with little success) or potentially lose their new job and have to rely on welfare benefits.