Under the Job Retention scheme a furloughed employee which can be a director is not allowed to work.
HMRC have said that an exception to this rule is where a director is fulfilling his statutory duty to the company. This would include checking and signing a VAT return, liaising with the accountants in producing the year-end accounts and that sort of thing. The position is somewhat vague but one thing is clear, a director should not engage in income generating activities.