The Coronavirus Job Retention Scheme ended on 30 September 2021. 14 October 2021 was the last date to make a claim for September.

For claim periods from 1 November 2020, HMRC may accept late claims or amendments if you have:

1. Taken reasonable care to try and claim on time.
2. A reasonable excuse.
3. Claimed as soon as your reasonable excuse no longer applies.

A reasonable excuse could include:

• your partner or another close relative died shortly before the claim deadline
• you had an unexpected stay in hospital that prevented you from dealing with your claim
• you had a serious or life-threatening illness, including coronavirus (COVID-19) related illnesses, which prevented you from making your claim (and no one else could claim for you)
• a period of self-isolation prevented you from making your claim (and no one else could make the claim for you)
• your computer or software failed just before or while you were preparing your online claim
• service issues with HMRC online services prevented you from making your claim
• a fire, flood or theft prevented you them from making your claim
• postal delays that you could not have predicted prevented you from making your claim
• delays related to a disability you have prevented you from making your claim
• an HMRC error prevented you from making your claim

As soon as you are ready to make a late claim or amendment, you need to:

1. Check if you have a reasonable excuse.
2. Make sure you have all the information you need to process your claim.
3. Contact HMRC using the helpline to check with an advisor if you can claim.

If your reasonable excuse is accepted, the advisor will process your claim over the phone.

See: Make a late Coronavirus Job Retention Scheme claim – GOV.UK

For further information about the CJRS and other measures announced by the Chancellor to protect individuals and businesses, please get in touch.