HMRC have confirmed that limited company Directors can be furloughed as they are an employee on PAYE. While on furlough, the Director can perform statutory duties to maintain the daily upkeep of the business, including legal filings and record keeping, eg. preparing VAT returns, preparing annual accounts and updating general records.
The Director CANNOT be actively providing services or generating revenue. You are unable to carry out any work which requires invoicing clients or suppliers.
Statutory duties are very limited, so if as a Director you are still talking to customers and suppliers; you’re still marketing your business to keep your business going and you’re still posting on social media, you WILL NOT be able to claim.
