Salaried company Directors are eligible to be furloughed and receive support through this scheme.  

However, when on furlough they should not do work of a kind they would carry out in normal circumstances to generate commercial revenue or provide services to or on behalf of their company.

This also applies to salaried individuals who are directors of their own personal service company (PSC).

Furloughed directors are only able to carry out their statutory duties during their period of furlough.