The Government has updated it guidance for employers making claims via the extended furlough scheme/CJRS, setting out new deadline timescales.
As a result of the revised guidance, claims will now need to be submitted within 14 days of the previous calendar month, as follows:
Claim for furlough days in | Claim must be submitted by |
November 2020 | 14th December 2020 |
December 2020 | 14th January 2021 |
January 2021 | 15th February 2021 |
February 2021 | 15th March 2021 |
March 2021 | 14th April 2021 |
A Government Gateway user ID and password (which employers receive when they register for PAYE online) will be required making entering a claim. Claims cannot be submitted more than 14 days before than the period end dates outlined above.
Exceptions to the timescales when submitting furlough claims
A claim will only be allowed to be made after the above dates if there is a “reasonable excuse for failing to make a claim in time”. The Government has stated that the following examples “may” be considered a reasonable excuse for not meeting 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 them 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
HMRC will not consider reasonable excuses prior to a claim deadline.
How Nelsons can help
Laura Kearsley is a Partner in our expert Employment Law team.
For further information on the CJRS, furlough leave or any related subjects, please contact Laura or another member of the team in Derby, Leicester or Nottingham on 0800 024 1976 or via our online form.