The Coronavirus Job Retention Scheme (furlough) will finish at the end of September 2021, claims for September 2021 must be submitted by 11.59pm on 14 October 2021 and any amendments must be made by 28 October 2021.
HMRC may accept late claims if you have (all of the following):
- a reasonable excuse
- taken reasonable care to try and claim on time
- claimed without delay as soon as you were able to
When the scheme closes, you must decide to either:
- bring your employees back to work on their agreed terms and conditions
- terminate their employment (normal redundancy rules apply to furloughed employees)
- agree with employees any changes to terms and conditions of employment (rules for contractual changes apply to furloughed employees)
If you need any further guidance, please contact the Team here at Salisbury & Co.