{"text_format":"3","workbook":"xls","n_sheets":4,"sheets":["Cover","model","Help","Notes"],"not_rendered":{"images":2,"macros":1,"external_links":1,"defined_names":32,"comments":4},"read":"whole","date_system":"1900","formulas":"cached_only"}

{"sheet":"Cover","index":0,"n_rows":30,"n_cols":9,"rows_kept":30,"merged":[[6,0,6,8],[8,3,8,6],[13,0,13,8],[14,0,17,8]],"flags":["formulas_cached_only"]}
[]
["Version 1.02   03/04/2020",{"$nulls":7},"Furlough Claim Calculator"]
[]
[]
["Furlough Claim Calculator"]
[]
[" "]
[]
["Client Name:",null,null,"A B Smith Ltd"]
[]
[]
[]
[]
[]
["Whilst an online form will be available to make the claim from HMRC, this tool will assist in cash flow planning to calculate the repayment anticipated. "]
[]
[]
[]
[]
["© BBS Computing Limited and 2020 Innovation Training Limited, 2020"]
[]
[]
[]
["Please read the separate Help Notes BEFORE using this model. "]
[]
["As at the date of this version (above) further clarification is awaited from HMRC on many aspects of the calculation. "]
["This is based on our understanding of the very basic information published. "]
[]
["https://www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme"]
["The latest update available at the time of this model was 26 March 2020. "]

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{"sheet":"Help","index":2,"n_rows":55,"n_cols":1,"rows_kept":55,"merged":[[2,12,2,13]],"flags":["formulas_cached_only"]}
[]
[]
[]
["See the separate Word document guide on how to use this model BEFORE USING"]
[]
["Details can be found at "]
["https://www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme#work-out-what-you-can-claim"]
{"$rows_empty":38}
["Examples here"]
["https://www.icaew.com/insights/viewpoints-on-the-news/2020/mar-2020/coronavirus-job-retention-scheme-furlough-guidance"]
[]
[]
[]
["Unanswered questions at the date of this model"]
[]
["How do you calculate part weeks or months? On number of days in a pay period? E.g. furloughed 15 March - paid monthly - 15/31 or calculate work days in March? "]
[]
["Employers NI at or near the thresholds for payment - might be a small amount of NI on full salary, but when calculating 80% there is no NI - what happens? "]

{"sheet":"Notes","index":3,"n_rows":4,"n_cols":1,"rows_kept":4,"merged":[[2,12,2,13]],"flags":["formulas_cached_only"]}
[]
[]
[]
["Use this page to record any notes, Workings etc. "]