Did the guidance for reference pay periods change wording at some point?
For an employee of many years, previously not furloughed, I believe the reference pay is last pay period prior to 19 March 2020. Latest ICAEW guidance has example of employee Betty which agrees.
However some articles e.g:
"For an employee who meets the criteria of the extended scheme but was not previously furloughed, alternative calculations of reference pay and usual hours must be used"
That seems wholly wrong?
and the first HMRC guidance:
"For an employee who meets the criteria of the extended scheme but was not previously eligible for CJRS, the alternative calculations of reference pay and usual hours must be used."
Slightly different wording, is it just talking about RTI dates?
An employee on Feb RTI who was never furloughed until now meets the critera of V3 and was previously eligible for V1 (as per RTI dates) but worked during that period (doesn't that make them previously not eligible???).
Am I confusing myself? Am I just overworked?
I will read the treasury direction this weekend but don't have the head for it right now.