Like many of us this the area driving me nuts through lack of precise guidance from the government. I'm trying to get it clear in my mind what might be deemed reasonable condsiderations for furloughing a Director (in the absence of clear guidance)
2 Directors (say 2 spouses). If one Director can do all the work then probably reasonable to furlough the other Director
Sole Director (or remaining Director if 2).
Acceptable activities possibly allowed if this last Director is furloughed
VAT and PAYE and CT returns
Banking money received from customers
Paying suppliers (pre furlough invoices)
Opening the post
Replying to emails
Unacceptable activities that would preclude furlough
Marketing of any kind (including social media)
Receiving stock from suppliers
Of course whatever is decided the Directors will need to approve the furlough via a Borad Meeting and documented in Company records
If colleagues could agree or disagree with the above list or add their thoughts or interpretations to it that would be very helpful. Clearly adopting a reasonable approach is all we can try to do.
For March I have run Director payrolls as normal and told clients we will need to wait and see if the government provide further clarification before claims can be made for April in late April