HM Treasury has issued a new Treasury Direction.
It's an amending Direction, not a comprehensive direction, and I haven't cross-referenced every paragraph. But it seems four points arise...
1. look at the document title of the document when you open/save it: it refers to the extension being 1 February to 31 April. Even those who respect this government will struggle to believe they can add an extra day to April (HT Sam Swinstead for spotting this!).
2. the scheme is formally extended to 30 April 2021, and this Direction covers 1 Feb to 30 April.
3. it clarifies that furlough pay in March/April 2021 should refer back to the corresponding month in March/April 2019, and not March/April 2020 (as that would involve looking at a period when people might already have been on furlough pay). The calculation for 'usual hours' of work is similarly amended.
4.the deadline for amending a claim is extended from 15th of the following month to the end of the following month.