Deadlines for lodging furlough claims
HMRC has made it clear that there are strict time limits for lodging a furlough claim.
Broadly, the claim has to be submitted within two weeks of the end of the previous calendar month (see below) unless there is a “reasonable excuse for failing to make a claim in time”.
The Government has produced guidance, giving examples of what is meant by a ‘reasonable excuse’, summarised below.
These are the deadlines:
|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|
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 claim 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
- an HMRC error prevented you from making your claim
Please don’t hesitate to contact the team at MLP Law with ideas about topics or for detailed advice in connection with any of the issues raised. You can reach us at firstname.lastname@example.org or @HRHeroUK or on 0161 926 9969.