Coronavirus Job Retention Scheme (CJRS) claims – additional guidance
02 November 2021
HMRC has published two new pages on GOV.UK advising how to make a late CJRS claim and how to check a CJRS claim.
Making a late CJRS claim
HMRC advise that a late CJRS claim may be accepted for claim periods from 1 November 2020 if:
• The employer has taken reasonable care to try and claim on time
• There is a reasonable excuse and;
• The claim is submitted as soon as the reasonable excuse no longer applies.
To make a late claim the employer must:
• Check they have a reasonable excuse
• Have all the information needed to process the claim
• Contact the helpline where an advisor will check if you can claim
If the reasonable excuse is appropriate the claim will be processed on the phone. A list of example excuses is provided by HMRC within the guidance.
Checking a previous claim
The last date for making claims (without a reasonable excuse) was 14 October 2021. Using the service provided by HMRC, employers can view previous claims and delete claims. Deletion of claims can only be done within 72 hours of making a claim.
Within the guidance are additional links for scheme guidance and how to pay back the grants. Grants can be returned if the grant has been overclaimed.
Information provided in this news article may be subject to change. Please make note of the date of publication to ensure that you are viewing up to date information.