Claims for furlough pay under the Coronavirus Job Retention scheme now need to be made by the 14 th  of the month after the claim period. This means that claims for November need to be submitted by Monday 14 December.
To put a claim in, you need to be registered on HMRC’s PAYE Online system. Most employers are already registered, including anyone who has already made a furlough claim.
If this is your first furlough claim and you aren’t already registered for PAYE Online, you should be aware that the registration process requires HMRC to send you an activation code in the post, which can take quite some time to arrive.
HMRC have announced that if you are late making a claim simply because you have not yet received your activation code, this would count as a reasonable excuse for being late and so they would still allow the claim. 
This does not guarantee that they will in fact allow a late claim: they may consider that the lack of activation code was only one factor, for example. If you are considering making a claim for furlough pay for the first you should therefore make sure that you start the process as early as possible.

contact us  if you would like further advice.