We’ve been trying to work out how this might apply. Our current view is that someone might have “shut up shop” and simply said not to come in for the foreseeable future but made no express comment on employments being terminated. This would fit into the idea of being furloughed (US concept, not a UK concept…until now) and so we’d expect the grant being backdated. However, it’s not clear what happens if salary amounts are higher than the cap as there’s also been no agreement with the staff that they should accept a pay cut. We’d recommend getting an agreement in place in writing and referring to the entire period, if you laid people off before then. Alternatively, you may have explicitly said you’re fired and we’re closing, in which case the employment has been terminated and the employees are not furloughed. If you reemployed them, I understand they have lost their continuity of service and so wouldn’t meet the minimum one month employment condition for the grant.