What are the deadlines for claims under the Coronavirus Job Retention Scheme?

The deadline for submitting a claim under the Coronavirus Job Retention Scheme for claim periods from 1 November 2020, is 11.59pm, 14 calendar days after the month to which the claim relates. The HM Revenue and Customs guidance on the scheme confirms that, if the relevant deadline falls on the weekend or a bank holiday, claims should be submitted on or before the next working day. Therefore:

  • claims for furlough days in November 2020 must be made on or before 14 December 2020;
  • claims for days in December 2020 must be made on or before 14 January 2021;
  • claims for days in January 2021 must be made on or before 15 February 2021;
  • claims for days in February 2021 must be made on or before 15 March 2021;
  • claims for days in March 2021 must be made on or before 14 April 2021; and
  • claims for days in April 2021 must be made on or before 14 May 2021.

The last date for an employer to submit or change a claim relating to a furlough period ending on or before 31 October 2020 was 30 November 2020.