This Guide has now been updated and requires that if you are using a Template for claiming for more than 100 employees on furlough, you need to state if the employee has come back from statutory leave and then been put on furlough.
The corresponding templates used for submitting a claim for 100 or more employees have also been updated. Employers must now record on the template if an employee has returned from statutory leave before being put on furlough.
The Updated Guide can be obtained here
The Updated Template can be accessed here