There are new stricter time limits for making claims under the Coronavirus Job Retention Scheme (furlough). These apply during the extension of the scheme to 31 March.
Claims made from 1 November 2020 must be submitted by 11.59pm, 14 calendar days after the month you are claiming for. When this time falls on a weekend or a bank holiday, claims should be submitted on the next working day.
The deadlines are summarised below:
|Claim for furlough days in||Claim must be submitted by|
|November 2020||14 December 2020|
|December 2020||14 January 2021|
|January 2021||15 February 2021|
|February 2021||15 March 2021|
|March 2021||14 April 2021|
The guidance states that HMRC may accept a claim made after the relevant deadline but only if the employer has a reasonable excuse for failing to make the claim in time. The claim must be submitted without delay after the missed deadline.
Examples of what will be regarded as a reasonable excuse include:
- your partner or another close relative died shortly before the claim deadline
- you had an unexpected stay in hospital that prevented you from dealing with your claim
- you had a serious or life-threatening illness, including Coronavirus related illnesses, which prevented you from making your claim (and no one else could claim for you)
- a period of self-isolation prevented you from making your claim (and no one else could make the claim for you)
- your computer or software failed just before or while you were preparing your online claim
- service issues with HMRC online services prevented you from making your claim
- a fire, flood or theft prevented you from making your claim
- postal delays that you could not have predicted prevented you from making your claim
- delays related to a disability you have prevented you from making your claim
- a HMRC error prevented you from making your claim
Our employment law team are on hand to help you to navigate the guidance and assist you with your employment related queries. If you have any questions or need any advice please do not hesitate to get in touch.