Thanks. I assume from July when the flexible furlough rules come in they can, but for this month there is no HMRC contribution to bew claimed.

As a tax deductible expense as part of her self employment

Thanks for your reply. HMRC say they wont accept payments as the company doesnt exist any more. So either my client doesn't pay and leaves it at that , or he has to take the time and money required to reinstate his company in order to do so.

Thanks Paul. Great info and a good point made. I'm going to give it a go.....