The claims under the extended CJRS scheme must be submitted within two weeks of the end of the previous calendar month, unless there is a reasonable excuse for failing to make such claim in time.
The deadlines:
- 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
Yesterday the Government amended its guidance to give examples of what a reasonable excuse for failing to make a claim in time could be.
HMRC may accept a claim that has been made after the relevant deadline if:
- 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 whilst 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; or
- A HMRC error prevented you from making your claim.
Please note that this guidance states that HMRC will not consider reasonable excuses in advance of a claim deadline.
For all queries of this nature, please contact our employment team by emailing employment@backhouses.co.uk or telephone the office on 01254 828 300