New HMRC guidance regarding late and amended Coronavirus Job Retention Scheme claims

Hilary Burgess, Employment Law solicitor at Holmes & Hills, highlights recent guidance issued by HMRC.

The Coronavirus Job Retention Scheme (CJRS) ended on 30 September 2021, and 14 October 2021 was the closing date for making a claim for the month of September.

New guidance published by HMRC states that for claim periods from 1 November 2020, late or amended claims may be accepted if the employer has:

• Taken reasonable care to try and claim on time
• A reasonable excuse
• Claimed as soon as the reasonable excuse no longer applies.

Employers are required to contact HMRC before making a late or amended claim. If the employer’s reasonable excuse is accepted, then the claim will be processed over the telephone.

The guidance provides a list of potential reasonable excuse examples. Click here for access to the guidance and the list of reasonable excuse examples.