Employment Law Update – Deadline Dates for Furlough Claims
Wednesday 14th October 2020
Only 6 days left to notify HMRC of over-paid furlough claims
With the Coronavirus Job Retention Scheme (furlough) ending at the end of October, the ability to amend previous claims is also coming to an end.
The following deadlines apply:
- 20th October in respect of over-claimed amounts (or 90-days after receipt of the overpaid grant if earlier); or
- 30th November in respect of under-claimed amounts.
If there is a risk that you might have claimed an incorrect amount previously, we recommend that an audit is carried out to identify whether this is the case, prior to the deadline of 20th October.
This may result in the avoidance of any fines or penalties from HMRC at a later date.
Of course, if any over-claimed amounts are discovered after 20th October, it is always best to approach HMRC with the information rather than risk it being discovered during an external audit.
Over-claimed amounts can be repaid in a current claim; you will need to adjust the current claim to reflect the overpayment, and tick a box to say that you are making a correction.
If you are unable to do this, or will not be making a current claim before 20th October, you should call HMRC’s furlough helpline on 0800 024 1222.
If you have previously under-claimed, the only way to rectify this is to call the helpline.
If you require any further information on the above developments please do not hesitate to get in contact with a member of the Employment Team.