A director was on £1125 a month all the way through 2019/20, except for October, when he decided to give himself a bonus of £10000. (Not my idea - he just decided to do it.)
He obviously didn't have furloughing in mind at the time but the question now arises, is his reference pay £1125 or £2034 (£22375 / 11) ?
The HMRC blurb says that the following should be included (inter alia)
* Regular wages
* Non discretionary fees.
The question is, is this a non-discretionary fee ? There's no evidence of a contractual payment and, imho, whatever the director might say now, it looked like he just fancied a few extra quid in his bank account.