Claims for furlough days in May 2021 must be made by 14 June 2021.

If you have missed the claim deadline, HMRC may accept late claims if you have all of the following: a reasonable excuse, taken reasonable care to try and claim on time, and claimed without delay as soon as you were able to.

HMRC has set out a list of reasonable excuses, including:

• 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 prevented you from making your claim;
• delays related to a disability you have prevented you from making your claim; or
• an HMRC error prevented you from making your claim.

Any company that has missed the claim deadline and has a reasonable excuse should use the service as normal. You can submit a request from the page where you choose your claim month. This must be done as soon as you are ready to make your claim but only after the claim deadline has passed.