CJRS Update - Reasonable excuses for late submissions
23 November 2020
- Government has updated its guidance to include examples of what could be deemed by HMRC to be a ‘reasonable excuse’ for a late submission of a CJRS claim.
- HMRC have compiled a list of examples that may constitute a reasonable excuse which 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 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 would prevent you from making your claim
- delays related to a disability you have prevented you from making your claim
- a HMRC error prevented you from making your claim
- Guidance confirms that HMRC will not consider reasonable excuses in advance of a claim deadline.
Aspire comment
The examples of what might constitute reasonable excuse will be a helpful reference for anyone who does have difficulties in meeting the tight deadlines announced by Government last week.
Despite having clear examples of what may constitute as a “reasonable excuse” it is always worth bearing in mind that HMRC do not always hold the same view on what is reasonable and so it is important to ensure that any delays to submitting the claim are justified with a water tight excuse, otherwise the risk is they will not be paid!
We are working with a number of clients with employment guidance, such as reviewing CJRS claim process, restructuring, redundancies, home working and absence policies. Please get in touch with one of our advisors on 0121 445 6178 or email enquire@aspirepartnership.co.uk for a chat to see how we can support you and your business.