Full details from HMRC are available HERE

You must:
• Bring your employee back to work on their agreed terms and conditions
• Or agree any changes to their terms and conditions with them
• Or consider ending their employment.
When making decisions about how and when to end furlough arrangements, equality and discrimination laws will apply in the usual way. Final claims for September must be submitted by Thursday 14 October.

Don’t forget to update your changes HERE (step 6 if employee is leaving or step 8 for salary changes)