UPDATED CLAIM DEADLINES: Coronavirus Job Retention Scheme

20th November 2020 Employment

The Government has issued updated guidance on Coronavirus Job Retention Scheme (the ‘Scheme’) claim deadlines. Employers who wish to claim wages under the Scheme will have to do so by a specified deadline.

How to claim?

Employers will need the Government Gateway user ID and the password that they received when they registered for PAYE online.

Employers can claim before, during or after they process their payroll as long as the claim is submitted by the relevant claim deadline. Employers cannot submit the claim more than 14 days before the claim period end date.

When making your claim:

  • Employers do not have to wait until the end date of the claim period for a previous claim before making the next claim.

  • Employers can make the claim more than 14 days in advance of the pay date (for example, if they pay their employee in arrears).

From a practical standpoint, claims do not have to be completed in one session. Employers can save a draft. However, all claims must be completed within 7 days of starting the application. 

What are the updated deadlines?

All claims for periods from 1 July 2020 to 31 October 2020 must be submitted no later than 30 November 2020.

Claims from 1 November 2020 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.

An illustrated example of the deadline.

Claim for furlough days in Claims 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 if I miss the 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 them from making your claim
  • postal delays that you could not have predicted prevented you from making your claim

Employers should continue to be mindful of strict deadlines withstanding the existence of the HMRC’s ‘reasonable excuse’ guidance. 

If you need advice or have any queries about dealing with any workplace issues arising from the COVID-19 outbreak, please contact Paul Chamberlain or another member of the employment team at JMW Solicitors LLP on 0345 241 5305.

This note is for general guidance only and should not be used for any other purpose. It does not constitute, and should not be relied upon as legal advice.

JMW Solicitors is a Limited Liability Partnership. The copyright in this note is owned by JMW. Any reproduction of this article should be credited to JMW. All rights reserved.

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Lauren Scott is a Trainee Solicitor located in Manchesterin our Trainee Solicitors department

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Paul Chamberlain is a Partner and Head of Department located in Manchesterin our Employment department

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