HMRC have published details of the time limits for making Coronavirus Job Retention Scheme claims in respect of employees who are furloughed.
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 are subject to even tighter timescales:
| 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 |
These timescales will be tightly enforced in all but the most unusual and extreme circumstances, so make sure your claims are submitted in good time. If you miss these deadlines you risk losing the ability to claim for that period. You should discuss any problems or risks with us well before the deadlines.
Full details of the new deadlines have been provided in an amendment to the guidance.