Deadlines for lodging furlough claims - MLP Law

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 inClaim 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 employment@mlplaw.co.uk or @HRHeroUK or on 0161 926 9969.