HMRC’s amended guidance on late furlough claims

Nov 23, 2020
Furlough (2)

On 19 November 2020, the Government amended its guidance to give examples of what is meant by a ‘reasonable excuse’, for submitting furlough claims past the deadline.

Claims need submitting 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”. The deadlines in which the claims must be submitted by for the following dates are below:

  • 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

Guidance, by HM Revenue & Customs (HMRC), states that they ‘may’ accept the following examples as reasonable excuses for not claiming in time:

  • A partner or close relative passed away shortly before the claim deadline
  • An unexpected stay in the hospital
  • A life-threatening, or severe illness, including coronavirus-related sickness prevented you from claiming in time, and no one could do so for you
  • Spending a period in self-isolation prevented you from claiming in time, and no one could do so for you
  • The computer or software you use failed just before or while you were preparing the claim
  • HMRC’s online service encountered issues
  • Fire, flood or theft
  • Unpredictable postal-related delays
  • A disability-related issue that caused delays
  • An HMRC error

It is vital to seek specialist help to ensure you meet all of your furlough-related obligations. For more information or advice, please contact our experts today.

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