Coronavirus Job Retention Scheme (CJRS) Claims Deadlines from November 2020 onwards
New, tighter monthly deadlines for making claims for support under the CJRS apply for claims periods from 1 November 2020.
All claims for the period of furlough ending on or before 31 October must be made by 30 November 2020.
For claims relating to periods from 1 November 2020, the claim must be made within 14 days after the end of the month that contains the claim period. If the 14th day ends on a weekend, the deadline is the next weekday. Claims for November opened on 11 November.
Any claims attempted after the closing dates will not be accepted by HMRC and will not be paid. There is no appeal procedure or leniency for reasonable excuse.
There is no longer a necessity to have a minimum furlough period, but all furlough arrangements should be documented and employees given a letter specifying the furlough hours and working hours. In the case of company directors, it is recommended that there should be a Board Meeting at which their furlough is authorised and a minute kept of that meeting and resolution. This will satisfy the requirements of company law as to fulfilment of their statutory duties while on furlough or within their expected working hours.
It is strongly recommended that you read the new government guidance to check eligibility, then
- agree working and furlough hours with affected employees,
- write to affected employees to set out terms,
- agree any changes required to the employees’ employment contracts,
- carry out the calculations of furlough pay and claim amounts from HMRC for each individual, paying attention to ‘usual pay’,
- make a claim at least once per month by the 14th of the following month
