You should use the Furlough letter to employees to notify employees of your intention to change their employment status to a 'furloughed worker' in order to access the Government's Coronavirus Job Retention Scheme. You should send this letter to receive the employee’s permission to change their employment status.
You should the Furlough leave confirmation letter to confirm to employees in writing that their employment statement has now been changed to ‘furloughed’. The Furlough leave confirmation letter should be sent after the employee has consented to having their employment status changes using the Furlough letter to employees.
You should use a Furlough letter for previously furloughed employees when a furloughed employee is to return to work. An employee must have been furloughed for at least 3 weeks before they can be recalled from furlough to be eligible under the Coronavirus Job Retention Scheme.