The Coronavirus Job Retention Scheme (CJRS) was introduced back in March 2020, just days before the UK went into a national lockdown. Whilst, initially, it was only due to last for a few months, it has been extended a number of times whilst the pandemic has continued.
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In Scotland, the current position is to remain working from home where possible. Notwithstanding this, employers would be wise to start thinking about what returning to the office might look like, because tied up within that, will be a whole raft of factors to consider.
The Scottish Government’s planned move to beyond Level 0 of Covid-19 related restrictions was confirmed by the First Minister on 3 August 2021. However, the previously indicated transition towards a return to office working does not form part of the changes to come into effect on 9 August 2021.
At the beginning of the Covid-19 pandemic, the Home Office implemented temporary adjustments allowing for different means to confirm an employee's right to work in the UK. These are due to end this summer, and with Brexit, where the employment of an individual takes place and that person does not have permission to work in the UK, fines of up to £20,000 per illegal worker can easily occur.
The Recovery Loan Scheme ("RLS") launched on 6th April 2021 and replaced the preceding government-backed loan schemes (Coronavirus Business Interruption Loan Scheme ("CBILS"), the Coronavirus Large Business Interruption Loan Scheme ("CLBILS") and the Bounce Back Loan Scheme ("BBLS"))