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<p>It is for an employer to decide whether to offer furlough to their employees; employers
are under no obligation to participate in the scheme.</p><p> </p><p>Under the Income
Tax (Pay As You Earn) Regulations 2003, employers must issue a P45 when an employee
stops working for them.</p><p> </p><p>If HMRC were made aware that a P45 had not been
provided, HMRC may attempt to contact the employer. Consideration could also be given
as to whether HMRC’s Employer Compliance staff should intervene to obtain the P45.</p>
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