This guidance was updated on 12 June to include details on how the scheme will change from 1 July. The first time you will be able to make claims for days in July will be 1 July, you cannot claim for periods in July before this point. 31 July is the last day that you can submit claims for periods ending on or before 30 June.

Extract from HMRC: You will be required to work out your employee’s usual hours and furloughed hours. If your employee is flexibly furloughed from 1st July 2020, you’ll need to work out your employee’s usual hours and record the actual hours they work as well as their furloughed hours for each claim period. There are two different calculations you can use to work out your employee’s usual hours, depending on whether they work fixed or variable hours.

READ FULL HMRC GUIDANCE HERE & USE THE HMRC CALCULATOR HERE