Question to the HM Treasury:

To ask Her Majesty's Government (1) how many, and (2) under what circumstances, applications made under the Coronavirus Job Retention Scheme between 1 August and 31 August were (a) accepted, and (b) approved, when such applications were submitted after the deadline for applications; and what criteria they used to decide which circumstances were deemed exceptional so as to accept such out-of-time applications.

There is no appeal process available for those who have missed the CJRS deadline of 31 July 2020. However, if an employer wishes to raise a complaint about mistakes or unreasonable delays caused by HMRC, they have been asked to follow HMRC’s complaints procedure.

HMRC have accepted 1,360 claims relating to 1,114 employers that have been made from 1 August 2020 to 31 August 2020 for a period on or prior to 30 June 2020.

The main reasons for the claims being accepted are:

• Amendments to previous claims
• Customers who have made the claim on or before 31 July that needed manual intervention and which HMRC did not process until on or after 1 August 2020.
• Customers requesting a review. This has been mainly about eligibility or maximum cap.