Yes. Where the board decide that one or more directors should be furloughed, this should be formally adopted as a decision of the company, noted in the company records and communicated in writing to the director(s) concerned. 

 

A director on furlough is allowed to carry out particular duties to fulfil statutory obligations such as filing annual returns.  They should not carry out any work to generate commercial revenue or provide services to or on behalf of the company.