TC09552 - [2025] UKFTT 00704 (TC)

their name, address and National Insurance number

the furlough start and end date

details of how you calculate their ‘usual’ pay

how you calculated their furlough pay

whether you paid your employee at least the amount on the claim and provide evidence of this – for example, a BACS list, payslip or employee signature for receipt of payment

the number of hours usually worked (CJRS flexible)

the number of hours worked (CJRS flexible)

the numbers of hours on furlough (CJRS flexible)

the employer National Insurance contribution claimed (claims up to 31 July 2020)

the employer pension contribution claimed (claims up to 31 July 2020)

the amount paid in pension costs and provide evidence of the amounts paid”.