The short answer is yes. As office holders, salaried company directors are eligible to be furloughed and receive support through this scheme. While on full-time furlough, directors can still fulfil their statutory obligations toward the company, however, they can do so provided they do no more than reasonably necessary for that purpose: whilst on furlough, they can do no work which would generate commercial revenue or provide services on behalf of the company.

Flexible furlough would allow them to work as usual in the hours designated for work while the rest of the furloughed hours would bring back the restrictions. Commission, bonuses or dividends cannot be included when calculating the 80% full-time furlough or the same percentage of hours not worked. See the detailed HMRC guidance and examples on how to calculate the amount you can claim. Other eligibility criteria put in place by the HMRC still applies in respect of being able to claim the grant.

With the extension of the CJRS until 30th April 2021, also came the rule that all claims for furlough days need to be submitted 14 days at the latest after the relevant period you’re claiming for has ended. There is an exception to this and HMRC may accept late claims provided the existence of a reasonable excuse for not submitting on time.