The government has released guidance in respect of the new, tighter timescales for lodging furlough claims for claim periods starting on or after 1 November 2020.
Previously the time period for submitting a claim was one month. Employers must now submit their claims within 14 days of the end of the month they relate to, unless this falls on a weekend, in which case the deadline is the next weekday.
The new 14-day deadline means claims for November onwards must be submitted by the following dates:
| Claims for furlough days in: | Claims 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 |
A claim once made can be increased, provided it is amended within 28 calendar days of the end of the month to which it relates.
It is also possible to claim after the deadline if there is a ‘reasonable excuse’ for failing to make a claim in time.
HMRC has provided the following examples which ‘may’ amount to a ‘reasonable excuse’ for missing the 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 on one else could 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
HMRC says it will not consider reasonable excuses in advance of a claim deadline.
For more information on the furlough scheme and the new claim deadlines, please contact us on 0345 646 0406 or fill in our online enquiry form and a member of our Team will be in touch.