The Guidance: Check if you can claim for your employees’ wages through Coronavirus Job Retention Scheme has been further revised.


The two key elements are that:


-Company Directors with an annual pay period are, subject to certain conditions, eligible for furlough;

- employees, whilst on furlough, who are union or non-union representatives may undertake duties and activities for the purpose of individual or collective representation of employees or other workers.


For the latest guidance: HMRC Guidance.