Furlough for staff on payroll who don't actually do any work for the company?

silvercar

As long as she wasn't doing any work for the company during furlough it is fine.
The only reason that could be argued that she cannot be furloughed is that she was doing nothing for the company before, so to be furloughed she cannot continue to do nothing as that was her "work"/ 

Jeremy535897

If you are employed to do payroll, you are not obliged to ask whether the payments are at arm's length. If you are asked to submit a corporation tax computation to HMRC that claims such payments as a deduction, that is a different matter.