The advent of CJRS v2 on 1 July is welcome. I have two staff who were furloughed for at least month but I have now brought back, but are not fully occupied at all. It would be very helpful to have them eligible for v2 and flexible furlough as I could then have them work part-time. Do I need to put them back on furlough yb 10th June in order to have them furloughed at 30 June/1 July or does the previous three week furlough period count? HMRC and ICAEW advice on this is unclear.