1) Review your employee database, especially for employment status, length of furlough extension required;
2) Communicate the Company's position via a letter to all furloughed staff;
3) Make sure you understand which employees are able to do which tasks for your business and factor that into your furlough planning;
4) Make sure that short and medium-term cash requirements have been checked and re-checked. If you need additional cash, consider the Government loan schemes;
5) Contact clients that you think may be starting to think about placing orders to try and get an advance view of your potential order book;
6) Think about operating shift patterns, operating 24/7, homeworking, flexible working or part-time operating hours depending on expected demand;
7) Consider if you need to make employees redundant. This can be planned and executed during the furlough period;
8) Check the supplies you may need to open up the business such as face masks, hand towels, refreshments, hand sanitiser and soap;
9) Check the social distancing arrangements in the working area and see if the layout can be redesigned to increase working space;
10) Check that whatever operating practice you are intending to put in place, you have clear policies and procedures, and that all employees returning to work have read them;
11) Don't keep furloughed anyone who could be doing some work. Utilise the Short Time working clause if you have one in your Contract of Employment AND;
12) Make sure that you keep records of the furlough decisions taken, and why, in case you receive an HMRC audit. Remember to keep these records for five years.