Much tighter timescales for submitting a furlough claim with HMRC have been announced. In short, the claim has to be submitted within two weeks of the end of the previous calendar month unless there is a reasonable excuse for failing to make a claim in time.
Between the dates of 1 July 2020-31 October 2020, all claims must be submitted by 30 November 2020. Any claims from 1 November 2020 onwards must be submitted by 11.59pm 14 calendar days after the month you’re claiming for. If this time falls on the weekend or a bank holiday, then claims should be submitted on the next working day.
What are the New Timescales?
To summarise, the new deadlines for submitting a claim 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|
What Counts as a Reasonable Excuse for Missing A Deadline?
The HMRC guidance states that the following examples 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 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 prevented you from making your claim
- a HMRC error prevented you from making your claim