Income from dividends is a return on investment in the company rather than wages, and it is not possible for HMRC to distinguish between dividends derived from an individual’s own company and dividends from other sources.
However, those who pay themselves a salary through their own company may be eligible for the CJRS. The CJRS is available to employers, including personal service companies, and individuals paying themselves a salary through a PAYE scheme are eligible.
More details about the scheme are available at http://www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme.
This scheme supplements the other significant support announced for UK businesses, including the Coronavirus Business Interruption Loan Scheme and the deferral of tax payments. More information about the full range of business support measures is available at www.businesssupport.gov.uk/coronavirus-business-support/.