I have a client who provides offshore stock/asset control & inventory services through his Ltd Co. He is the sole director, shareholder, and the only worker and pretty much all company income is paid out to him as payroll (NT).
He has always been difficult to communicate with due to being at sea for much of the year on assignments lasting anything from a couple of weeks to 3-6 months. That said, he is not easy to get hold of when I know he is home!
I have just completed the 31/03/20 accounts (late as usual) and noted that he has received no income from 1 July 2020.
After speaking on the phone, it looks like he has been unable to work on any ships since 1 July 2020 as, due to coronavirus, contractors have not been permitted aboard so he could have been furloughed.
He has acknowledged receipt of my regular Coronavirus support updates and guidance sent including furlough procedures for sole directors along with an additional note regarding furlough claims sent with each monthly payslip that he has approved prior to RTI submission.
He has found UK based work ironically at a Coronavirus testing centre and says that he was not aware that he potentially qualified to make a claim as he is not self-employed (clearly ignored my multiple emails re CJRS).
The reality is that the company ceased to have any income or activity from 01/07/20 due to coronavirus.
Is there any scope for a backdated claim?
Does anyone have any experience/guidance in relation to making one due to client oversight?