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Am I able to claim in respect of employees who are quarantined outside of Guernsey, or have chosen to reside elsewhere whilst they are furloughed, if I am retaining and still paying them?

Yes. You are able to claim in respect of anyone still in your employment that you were paying a salary to prior to 16 March 2020 where they are included on an ETI return. For tax purposes, that employment will be deemed to be held or exercised in Guernsey and therefore subject to tax in Guernsey.