Deadline for December CJRS claims is approaching 14 January 2021
Under the extended version of the Coronavirus Job Retention Scheme (CJRS), claims must be submitted by 11.59pm 14 calendar days after the month that the claim relates to. Where this date falls on a weekend or bank holiday, then claims must be submitted by the next available working day.
The deadline for December 2020 claims, therefore, is 14 January 2021. HMRC guidance pages provide a useful table to highlight the claim deadlines, 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
April 2021
14 May 2021
HMRC may accept late claims if all of the following apply:
There is a reasonable excuse
•
• Reasonable care has been taken to attempt to claim on time • The claimant claimed without delay as soon as they were able to
The list of reasonable excuses can be found below:
• A partner or close relative of the claimant died shortly before the claim deadline • The claimant had an unexpected stay in hospital, which prevented them from submitting the claim • The claimant had a serious or life-threatening illness (including coronavirus-related illnesses), which prevented them from submitting their claim, and there was no one else who could claim for them • The claimant had to self-isolate, which prevented them from making their claim, and no one else could make the claim for them • The claimant’s computer or software failed just before they were preparing their online claim • Service issues with HMRC online services prevented the claimant from making their claim • A fire, flood or theft prevented the claimant from making their claim • Unpredicted postal delays prevented the claimant from making the claim • Delays relating to a claimant’s disability prevented them from making the claim • A HMRC error prevented the claimant from submitting their claim
Claimants must contact HMRC to request to submit a late claim, and this should be done as soon as the claim is ready to be made. HMRC should only be contacted once the claim deadline has passed.
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CJRS guidance update 15 January 2021
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
Page 260 of 590
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