For furlough claim periods starting on or after 1 December 2020, an employer cannot claim for any days on or after 1 December 2020 during which the employee was serving a contractual or statutory notice period for the employer (this includes people serving notice of retirement or resignation.
For periods pre-1 December 2020 it provides that claims may be made if the employee is serving statutory notice only. It is still silent on contractual notice.
Read more on gov.uk HERE