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Furlough fraud

Hi my son works for a company with about 80 employees, 4 months ago every one was put on flexi furlough apart from 10 people including him 
He now moved on to a new job and got his p45 in the post with a end of year wage slip,it show 3000 pound in claimed furlough but he has been working all the time 
And all the other 9 also worked 
Any thoughts???

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