Claims must be made by 30 September 2021. It is the taxpayer who must make the claim, an accountant or agent cannot submit the claim on their behalf.

Before making a claim taxpayer’s must:

  • work out their turnover for a 12-month period starting from 1 April 2020 to 6 April 2020
  • Find their turnover from either 2019/20 or 2018/19 to use as a reference year.


HMRC advises taxpayers will need to have both figures ready when they make their claim.

A taxpayer can calculate their turnover for 2020/21 in a number of ways:

  • By referring to their 2020/21 self-assessment tax return if this has already been completed
  • Checking the figures on their accounting software
  • Reviewing their bookkeeping or spreadsheet records that detail their self-employment invoices and payments received
  • Checking the bank account they use for their business to account for money coming in from customers
  • By asking their accountant or tax adviser for help in calculating the figures.


However, accountants and agents are unable to make the claim on the taxpayer’s behalf.

Help and support if your business is affected by coronavirus (COVID-19) – GOV.UK

The Coronavirus Job Retention Scheme (CJRS) is being wound down on 30 September 2021 and data published by HMRC has revealed that 1.9 million workers remain on furlough.

The data showed that the number of employees furloughed on the CJRS fell by 590,000 during June.

Younger workers have been leaving furlough most quickly, whilst one in ten workers aged 65 or over were on furlough.

For guidance on claiming CJRS visit:

Coronavirus Job Retention Scheme statistics: 29 July 2021 – GOV.UK

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