Furlough Claims - Time Limits

You might be aware of the new (quite short) timescales for lodging claims with HMRC for payments under the Coronavirus Job Retention Scheme (“CJRS”), which are as follows:

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

HMRC may accept a claim made after a relevant deadline if there is a “reasonable excuse for failing to make a claim in time despite taking reasonable care to do so” – provided that the claim is then made without delay after the excuse no longer applies.

Yesterday, the government amended its guidance to provide the following examples of what may amount to a reasonable excuse for missing a deadline:

  • 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