The fast food chain took the decision to close its restaurants in March, but is now working with government and trade bodies in the UK and Ireland to plan a limited reopening "when the time is right".
In a statement released this morning, McDonald's CEO for the UK and Ireland, Paul Pomroy, said that restarting the business "will not be an easy task".
"We have set ourselves some key criteria for reopening, all of which take time - first and foremost ensuring the wellbeing of our people and creating the right environment for them to return to work; secondly ensuring we have enough supply of fresh produce and finally working in step with government guidelines to ensure the safety of our customers."
McDonald's is now carrying out operational tests in a UK restaurant, exploring measures such as social distancing measures for the staff, personal protective equipment (PPE) options and opening in a limited capacity.
The restaurant where the testing is taking place remains closed to the public.