Firstly apologies if this has already been addressed in the myriad CJRS questions but multiple searches have failed to turn anything up.
If a variable pay employee had a sabbatical/period of unpaid leave in the 2019/20 tax year, are the days in that period still counted in the averaging? The HMRC Guidance effectively says that they are.
The legislation actually states: "the average monthly (or daily or other appropriate pro-rata) amount paid to the employee for the period comprising the tax year 2019-20 (or, if less, the period of employment) before the period of furlough began".
Do you think the bold bit gives some wriggle room? Has anybody else had to address this issue?