The latest HMRC Treasury Direction has introduced tight new time limits for making claims under the extended CJRS, along with time limits for amending claims already made.
Time limits for making claims
|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|
|April 2021||14 May 2021|
Missing the time limits – reasonable excuses
In certain circumstances, HMRC may accept a claim after the above time limits if you have a ‘reasonable excuse’ for failing to do so. The guidance has provided examples as to what may be considered as a ‘reasonable excuse’, including:
- Failure of computer software
- Service issues with HRMC online services
- Self-isolation prevented you from making a claim, and no other person could make it for you
- An unexpected stay in hospital
Click here for the full list.
Time limits for amending claims
|Claim for furlough days in:||Amendments can be made up to:|
|November 2020||29 December 2020|
|December 2020||28 January 2021|
|January 2021||1 March 2021|
Click here for more information on how to our CJRS FAQs providing comprehensive, practical guidance on every aspect of the scheme and extension.