Im intrigued here as well. Two of my clients have done however my father (director of construction limited company) with 3 employees in office hasn't and was questioning me on this today. I didn't realise was a deadline to apply?
It was the deadline re the re-instatement issue ie for those who were made redundant/sacked or left at end of Feb - you may recall a lot of businesses did an initial knee-jerk reaction!
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Joanne
Winner of Bookkeeper of the Year 2015, 2016 & 2017
Thoughts are my own/not to be regarded as official advice,which should be sought from a suitably qualified Accountant.
You should check out answers with reference to the legal position