Where can I find more information on the support available?
The best place is the GOV.uk web site https://www.gov.uk/coronavirus and The Business Support web site at https://www.businesssupport.gov.uk/coronavirus-business-support/
Are Dividends included in any Job Retention Scheme claims?
The simple answer is no.
What counts as working?
If an employee is furloughed it literally means that they are taking a leave of absence.
As such they cannot do any work. Advice on what this means can be found at https://www.gov.uk/guidance/check-if-you-could-be-covered-by-the-coronavirus-job-retention-scheme
While you’re on furlough
Your employer will need to notify you before putting you on furlough.
Once you are on furlough you will not be able to work for your employer, but you can undertake training or volunteer subject to public health guidance, as long as you’re not:
making money for your employer
providing services to your employer
If workers are required to for example, complete training courses whilst they are furloughed, then they must be paid at least the NLW/NMW for the time spent training, even if this is more than the 80% of their wage that will be subsidised.
Any activities undertaken while on furlough must be in line with the latest Public Health guidance during the COVID-19 outbreak.
So if you are trying to secure future work or get a new contract, working on the accounts, tidying up outstanding work or doing some general business activities whether or not they are internal or external you will still be working in your business and so cannot be furloughed.