Aspects of this article have been updated to take into account changes to the Gard Rules which have broadened the cover available in some instances. The updated version of the article can be found here. During the pandemic, our Members have faced many challenges, and we see claims that are somewhat different than those we have seen before. It is not always easy for our Members to differentiate between operational expenses and recoverable insured costs, so we summarize here the key elements of cover and guidance on the best practices for preparing claims documentation.