HMRC has published new guidance on making late CJRS claims where the deadline was missed and using the online service to view or delete previous claims. The CJRS ended on 30 September 2021 and 14 October 2021 was the last date to make a claim for September.
Make a late coronavirus job retention scheme claim explains that HMRC may accept late claims or amendments where taxpayers have taken reasonable care to try to claim on time, have a reasonable excuse and claim as soon as their reasonable excuse no longer applies. The guidance notes that, where taxpayers use HMRC’s helpline to check whether they can claim, and where their reasonable excuse is accepted, the claim can be processed over the phone.
HMRC has published new guidance on making late CJRS claims where the deadline was missed and using the online service to view or delete previous claims. The CJRS ended on 30 September 2021 and 14 October 2021 was the last date to make a claim for September.
Make a late coronavirus job retention scheme claim explains that HMRC may accept late claims or amendments where taxpayers have taken reasonable care to try to claim on time, have a reasonable excuse and claim as soon as their reasonable excuse no longer applies. The guidance notes that, where taxpayers use HMRC’s helpline to check whether they can claim, and where their reasonable excuse is accepted, the claim can be processed over the phone.
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