M&S's clothing and home sales plummeted 25.1% in its third quarter to Dec. 26. Within that they fell 40.5% during England's second national lockdown from Nov. 5 to Dec. 1.

Chief Executive Steve Rowe said the November dip was "a good guide" to the current quarter.

"I would imagine that we'll see some drop off in footfall into city centres," he told reporters.

"Although our online business is holding up very very well...we do have a business which is two thirds in stores."

(Reporting by James Davey; Editing by Kate Holton)