Director Furlough

Can a director of a company (Not one man band) be included as a furlough employee?

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Im sorry, not sure if this question was asked previously. Can someone help with adequate reference please. If there are 5 employees plus the director on payroll, Can the director have the benefit of 80% wages reimbursed by the government too? I have loads of window cleaning companies and leaflet distributions who do not qualify for 10k grant as they have no business premises. So if the director cant be furloughed, then universal tax credit should be applied?

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