BMs – decision to flexibly furlough directors

Board Minutes to Flexibly Furlough Directors under the Coronavirus Job Retention SchemeUpdated


If a company decides to flexibly furlough some or all its directors under the extended Coronavirus Job Retention Scheme, this should be formally adopted as a decision of the company. These template board minutes formally record such a decision of the company.

These board minutes refer to the COVID 19 pandemic and the company’s desire to make use of the flexible furlough arrangements which continue under the Coronavirus Job Retention Scheme as from 1 November 2020 (i.e. the date when the extension period begins). The board then considers the directors that it wishes to flexibly furlough and the draft form of letter that must be sent to each relevant director. Note that as directors have Companies Act 2006 duties that they must still fulfil, this template therefore makes reference to the “part” furlough that directors, unlike other types of employees, must continue to reasonably carry out whilst ceasing all other forms of commercial activities for the company. This will be particularly relevant for sole directors.

This template has been updated to reflect the extension of the Scheme until 31st March 2021. The Coronavirus Job Retention Scheme has now been extended until 30 April 2021.

There are also information pages regarding coronavirus and private limited companies .

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