The CJRS is available to support employees paid via PAYE across the UK. When an employee has been furloughed, HMRC will tax the furlough salary in accordance with PAYE.
However, in order to be eligible for the grant employers must confirm in writing to their employee that they have been furloughed. If this is done in a way that is consistent with employment law, that consent is valid for the purposes of claiming the CJRS. Collective agreement reached between an employer and a trade union is also acceptable for the purpose of such a claim. There needs to be a written record, but the employee does not have to provide a written response. A record of this communication must be kept for five years.
If the employee has not received written notice confirming they are furloughed, the employee is not considered to be furloughed.