With the end of the furlough scheme coming up at the end of this month (September 2021), HMRC has updated the guidance to businesses to inform them that, when the scheme ends, they must either:

• bring their employees back to work on their pre-existing terms and conditions
• terminate their employment (normal redundancy rules apply to furloughed employees)
• agree with employees any changes to terms and conditions of employment (rules for contractual changes apply to furloughed employees).

It should be noted also that when businesses make decisions about how and when to end furlough arrangements, equality and discrimination laws will apply in the usual way.