Support for a Single Director Limited Company

SuperWizard

@swinstan The best thing to do would be to contact HMRC but they will be understandably busy right now. The next best thing to do is check that you're eligible for the job retention scheme on the Gov.UK website - google "Check if your employer can use the Coronavirus Job Retention Scheme" as I can't post links yet.

You will need to apply through a special HMRC portal at the end of April 2020 for this scheme. It is not currently operational and you don't need to do anything in particular (other than furlough yourself) yet.

swinstan

I'll check that out. Thanks. I suppose it depends on whether HMRC designate me as self employed, a business, or an employee, albeit of my own company. 

Jeremy535897

https://www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme#employees-you-can-claim-for
Don't blame your accountant. He or she couldn't foresee this. Just like we on this forum couldn't foresee that HMRC would ignore the obvious problems with allowing sole directors to furlough themselves. We don't have crystal balls. So long as you were on a HMRC registered payroll at 28 February 2020 you are eligible to be furloughed, so long as you do no work for the company subject to the exceptions mentioned above. 

Wackers64

I understand that a furloughed single director of a limited company is not allowed to work while furloughed but does this include not being able to raise invoices for work completed prior to the break where a phased payment structure had been agreed with the client?

unforeseen

The director can carry on with company admin. Raising invoices for work done would fall into this