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From: "HMRC Business Help and Support Emails" <no.reply@advice.hmrc.gov.uk>
To: <bob@sarahharvey.com>
Subject: =?utf-8?Q?Claim_online_now_=EF=BF=BD_Coronavirus_J?=
	=?utf-8?Q?ob_Retention_Scheme?=
Date: Mon, 20 Apr 2020 11:00:16 +0100
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View in browser 
<https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDAsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA0MjAuMjAzNjQyMjEiLCJ1cmwiOiJodHRwczovL2NvbnRlbnQuZ292ZGVsaXZlcnkuY29tL2FjY291bnRzL1VLSE1SQ0VEL2J1bGxldGlucy8yODcwZDk2In0.huNQLDIaTV8W161w3lxehBCkYG6QLbL78lHvGS66PFY/br/77600010029-l>




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COVID-19 Update

  <https://content.govdelivery.com/attachments/fancy_images/UKHMRCED/2017/11/1643459/right_original.png>

Dear ROBERT HOME,

You can now claim online for a grant for 80% of your furloughed employees’ 
salaries, up to a maximum of £2,500 per employee, per month, through the 
Coronavirus Job Retention Scheme.

This scheme will be open until the end of June 2020.

Before you make a claim:

*	please read all the available guidance on GOV.UK 
<https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDEsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA0MjAuMjAzNjQyMjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvZ3VpZGFuY2UvY2xhaW0tZm9yLXdhZ2UtY29zdHMtdGhyb3VnaC10aGUtY29yb25hdmlydXMtam9iLXJldGVudGlvbi1zY2hlbWUifQ.zoYc6mtbjSjQT5SbuY4JWcWObOSHDQeb3tDPd44q6wE/br/77600010029-l> 
before you apply
*	gather all the information and the precise calculations you need before 
you start your application 
<https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDIsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA0MjAuMjAzNjQyMjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvZ3VpZGFuY2UvY2xhaW0tZm9yLXdhZ2VzLXRocm91Z2gtdGhlLWNvcm9uYXZpcnVzLWpvYi1yZXRlbnRpb24tc2NoZW1lIn0.SoejrP3nQlPF3Cn4cRg40pK2mJDQ60l-79XI1DaN8Es/br/77600010029-l> 
  – if you have a payroll provider, they will be able to help you with this
*	you can find out more in the calculation guidance 
<https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDMsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA0MjAuMjAzNjQyMjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvZ3VpZGFuY2Uvd29yay1vdXQtODAtb2YteW91ci1lbXBsb3llZXMtd2FnZXMtdG8tY2xhaW0tdGhyb3VnaC10aGUtY29yb25hdmlydXMtam9iLXJldGVudGlvbi1zY2hlbWUifQ.Ac8wFRa51AcMXyDNu91AUrXApkEPH8vNe_a4K4T7jzw/br/77600010029-l> 
where you can access a claim calculator – this will allow you to check your 
claim for most employees who are paid the same amount each pay period
*	access our simple step-by-step guide 
<https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDQsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA0MjAuMjAzNjQyMjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvZ292ZXJubWVudC9wdWJsaWNhdGlvbnMvY29yb25hdmlydXMtam9iLXJldGVudGlvbi1zY2hlbWUtc3RlcC1ieS1zdGVwLWd1aWRlLWZvci1lbXBsb3llcnMifQ.uPtOjxp-flSvMftC-B7YDWvVg8fPlYiuhx0DFamDDuI/br/77600010029-l> 
for additional help.

After you’ve made a claim:

*	keep a note or a print-out of your claim reference number – you won’t 
receive a confirmation SMS or email
*	retain all records and calculations for your claims, in case we need to 
contact you about them
*	expect to receive the funds six working days after you apply, provided 
your claim matches records that we hold for your PAYE scheme – please do not 
contact us before this time
*	to receive payment by 30‌‌ April, you will need to complete an application 
by 22‌‌ April
*	please ask your furloughed employees not to contact us directly – we will 
not be able to provide them with any information on individual claims.

We expect to be very busy so we would ask that you only call us if you can’t 
find what you need on GOV‌.UK or through our webchat service – this will 
leave our lines open for those who need our help most.

HMRC will check claims made through the scheme and will act to protect 
public money against anyone who makes a claim using dishonest or fraudulent 
information.

We’d encourage you to also protect your own credentials from potential 
scammers and opportunist criminal activity.

We wish you well at this challenging time.

Yours sincerely

  <https://content.govdelivery.com/attachments/fancy_images/UKHMRCED/2018/10/2211875/2299450/j-harra-signature_crop.jpg>

Jim Harra

First Permanent Secretary and Chief Executive – HMRC



To find out all of the ways you can contact us and our opening times go to 
<https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDUsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA0MjAuMjAzNjQyMjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvY29udGFjdC1obXJjIn0.MmthKlepaK6uTLtpTKUDFNDkQLN8ohz9VpHiGchtpTw/br/77600010029-l>

GOV.UK – contact HMRC 
<https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDYsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA0MjAuMjAzNjQyMjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvY29udGFjdC1obXJjIn0.x-_YuiY1tcADpoeO37FQHzHBClCjjnld5m0FHx4zWaM/br/77600010029-l>


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<https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTEsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA0MjAuMjAzNjQyMjEiLCJ1cmwiOiJodHRwczovL2NvbW11bml0eS5obXJjLmdvdi51ayJ9.j_SnpxvvJCe676oH7xbCIZTvnM18A6yMGKn-pU946IE/br/77600010029-l>




Stay safe online


If you think that an email is suspicious please report it to 
phishing@hmrc.gov.uk <mailto:phishing@hmrc.gov.uk> . For more information 
please visit our security pages at GOV.UK 
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and search 'Avoid and report internet scams and phishing'.

Subscriber Preferences 
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|  Unsubscribe 
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Please feel free to use this information and pass it on.



Support


For more information and support from HMRC please visit our help and support 
pages 
<https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTcsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA0MjAuMjAzNjQyMjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvZ292ZXJubWVudC9jb2xsZWN0aW9ucy9obXJjLXdlYmluYXJzLWVtYWlsLWFsZXJ0cy1hbmQtdmlkZW9zIn0.7Wc1dqEB0SqL-BlUMISIL_Ni2i7sOibGZnqAP7JsdCY/br/77600010029-l> 
.

  _____

Sent on behalf of HMRC by GovDelivery<https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMTgsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA0MjAuMjAzNjQyMjEiLCJ1cmwiOiJodHRwczovL3N1YnNjcmliZXJoZWxwLmdyYW5pY3VzLmNvbS8ifQ.B55GvKXjfH0Pp0CeH2_rpsJ8JYM_u-Lk68NjZrFMcn8/br/77600010029-l>
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style=3D"background-color: #FFF; border-collapse: collapse;">

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<td id=3D"banner-bg" data-govdstyle=3D"all" data-govdtitle=3D"Banner =
Background" style=3D"background-color: #f2f2f2;" bgcolor=3D"#f2f2f2">
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cellpadding=3D"0" cellspacing=3D"0" style=3D"border-collapse: =
collapse;">
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style=3D"border-collapse: collapse;">
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data-govdtitle=3D"Left Banner Top" valign=3D"top" =
style=3D"background-color: #f2f2f2; padding: 20px;" bgcolor=3D"#f2f2f2">
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src=3D"https://content.govdelivery.com/attachments/fancy_images/UKHMRCED/=
2017/11/1643466/banner_original.png" style=3D"width: 81px; height: auto =
!important; max-height: auto !important; border: none;" alt=3D"h m =
revenue and customs" width=3D"81" height=3D"49">
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style=3D"background-color: #f2f2f2; padding: 0px 20px;" =
bgcolor=3D"#f2f2f2">
<h1 style=3D"text-align: left; line-height: 1.1; font-weight: normal; =
color: #000000; font-family: arial, helvetica, sans-serif; font-size: =
26px; margin: 0 0 15px;" align=3D"left">COVID-19 Update</h1>
</td>
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</table>
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<table width=3D"100%" align=3D"left" cellpadding=3D"0" cellspacing=3D"0" =
style=3D"border-collapse: collapse;">
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data-govdtitle=3D"Right Banner" valign=3D"top" align=3D"right" =
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src=3D"https://content.govdelivery.com/attachments/fancy_images/UKHMRCED/=
2017/11/1643459/right_original.png" style=3D"width: 300px; height: auto =
!important; max-height: auto !important; border: none;" width=3D"300" =
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<tr>
<td id=3D"main-body" width=3D"100%" data-govdstyle=3D"all" =
data-govdtitle=3D"Main Body" style=3D"padding: 20px 20px 0px;">
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: =
#000000; font-family: arial, helvetica, sans-serif; font-size: 13px; =
margin: 15px 0;" align=3D"left">Dear=C2=A0ROBERT HOME,</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, =
helvetica, sans-serif; font-size: 13px; text-align: left; margin: 15px =
0;" align=3D"left">You can now claim online for a grant for 80% of your =
furloughed employees=E2=80=99 salaries, up to a maximum of =C2=A32,500 =
per employee, per month, through the Coronavirus Job Retention =
Scheme.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, =
helvetica, sans-serif; font-size: 13px; text-align: left; margin: 15px =
0;" align=3D"left">This scheme will be open until the end of June =
2020.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, =
helvetica, sans-serif; font-size: 13px; text-align: left; margin: 15px =
0;" align=3D"left"><strong>Before you make a claim:</strong></p>
<ul>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, =
helvetica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 =
10px;">please read all the available guidance on <strong><a =
href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ=
XRpbl9saW5rX2lkIjoxMDEsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMD=
A0MjAuMjAzNjQyMjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvZ3VpZGFuY2UvY2xhaW0=
tZm9yLXdhZ2UtY29zdHMtdGhyb3VnaC10aGUtY29yb25hdmlydXMtam9iLXJldGVudGlvbi1z=
Y2hlbWUifQ.zoYc6mtbjSjQT5SbuY4JWcWObOSHDQeb3tDPd44q6wE/br/77600010029-l" =
target=3D"_blank" rel=3D"noopener" style=3D"color: #0000EE; =
text-decoration: underline; -ms-word-break: break-all; word-break: =
break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: =
none;">GOV.UK</a></strong> before you apply</li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, =
helvetica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 =
10px;">gather all the information and the precise calculations you need =
before you <strong><a =
href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ=
XRpbl9saW5rX2lkIjoxMDIsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMD=
A0MjAuMjAzNjQyMjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvZ3VpZGFuY2UvY2xhaW0=
tZm9yLXdhZ2VzLXRocm91Z2gtdGhlLWNvcm9uYXZpcnVzLWpvYi1yZXRlbnRpb24tc2NoZW1l=
In0.SoejrP3nQlPF3Cn4cRg40pK2mJDQ60l-79XI1DaN8Es/br/77600010029-l" =
target=3D"_blank" rel=3D"noopener" style=3D"color: #0000EE; =
text-decoration: underline; -ms-word-break: break-all; word-break: =
break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: =
none;">start your application</a></strong>=C2=A0=E2=80=93 if you have a =
payroll provider, they will be able to help you with this</li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, =
helvetica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 =
10px;">you can find out more in the <strong><a =
href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ=
XRpbl9saW5rX2lkIjoxMDMsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMD=
A0MjAuMjAzNjQyMjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvZ3VpZGFuY2Uvd29yay1=
vdXQtODAtb2YteW91ci1lbXBsb3llZXMtd2FnZXMtdG8tY2xhaW0tdGhyb3VnaC10aGUtY29y=
b25hdmlydXMtam9iLXJldGVudGlvbi1zY2hlbWUifQ.Ac8wFRa51AcMXyDNu91AUrXApkEPH8=
vNe_a4K4T7jzw/br/77600010029-l" target=3D"_blank" rel=3D"noopener" =
style=3D"color: #0000EE; text-decoration: underline; -ms-word-break: =
break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyphens: =
none; hyphens: none;">calculation guidance</a></strong> where you can =
access a claim calculator =E2=80=93 this will allow you to check your =
claim for most employees who are paid the same amount each pay =
period</li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, =
helvetica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 =
10px;">access our simple=C2=A0<strong><a =
href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ=
XRpbl9saW5rX2lkIjoxMDQsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMD=
A0MjAuMjAzNjQyMjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvZ292ZXJubWVudC9wdWJ=
saWNhdGlvbnMvY29yb25hdmlydXMtam9iLXJldGVudGlvbi1zY2hlbWUtc3RlcC1ieS1zdGVw=
LWd1aWRlLWZvci1lbXBsb3llcnMifQ.uPtOjxp-flSvMftC-B7YDWvVg8fPlYiuhx0DFamDDu=
I/br/77600010029-l" target=3D"_blank" rel=3D"noopener" style=3D"color: =
#0000EE; text-decoration: underline; -ms-word-break: break-all; =
word-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; =
hyphens: none;">step-by-step guide</a></strong>=C2=A0for additional =
help.</li>
</ul>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, =
helvetica, sans-serif; font-size: 13px; text-align: left; margin: 15px =
0;" align=3D"left"><strong>After you=E2=80=99ve made a =
claim:</strong></p>
<ul>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, =
helvetica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 =
10px;">keep a note or a print-out of your claim reference number =
=E2=80=93 you won=E2=80=99t receive a confirmation SMS or email</li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, =
helvetica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 =
10px;">retain all records and calculations for your claims, in case we =
need to contact you about them</li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, =
helvetica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 =
10px;">expect to receive the funds six working days after you apply, =
provided your claim matches records that we hold for your PAYE scheme =
=E2=80=93=C2=A0<strong>please do not contact us before this =
time</strong>
</li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, =
helvetica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 =
10px;">to receive payment by 30=E2=80=8C=E2=80=8C April, you will need =
to complete an application by 22=E2=80=8C=E2=80=8C April</li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, =
helvetica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 =
10px;">please ask your furloughed employees not to contact us directly =
=E2=80=93 we will not be able to provide them with any information on =
individual claims.</li>
</ul>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, =
helvetica, sans-serif; font-size: 13px; text-align: left; margin: 15px =
0;" align=3D"left">We expect to be very busy so we would ask that you =
only call us if you can=E2=80=99t find what you need on GOV=E2=80=8C.UK =
or through our webchat service =E2=80=93 this will leave our lines open =
for those who need our help most.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, =
helvetica, sans-serif; font-size: 13px; text-align: left; margin: 15px =
0;" align=3D"left">HMRC will check claims made through the scheme and =
will act to protect public money against anyone who makes a claim using =
dishonest or fraudulent information.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, =
helvetica, sans-serif; font-size: 13px; text-align: left; margin: 15px =
0;" align=3D"left">We=E2=80=99d encourage you to also protect your own =
credentials from potential scammers and opportunist criminal =
activity.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, =
helvetica, sans-serif; font-size: 13px; text-align: left; margin: 15px =
0;" align=3D"left">We wish you well at this challenging time.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, =
helvetica, sans-serif; font-size: 13px; text-align: left; margin: 15px =
0;" align=3D"left">Yours sincerely</p>
<img class=3D"govd_template_image" =
src=3D"https://content.govdelivery.com/attachments/fancy_images/UKHMRCED/=
2018/10/2211875/2299450/j-harra-signature_crop.jpg" style=3D"width: =
139px; height: auto !important; max-height: auto !important; border: =
none;" alt=3D"jharra" width=3D"139" height=3D"65"><p class=3D"gd_p" =
style=3D"text-align: left; line-height: 1.4; color: #000000; =
font-family: arial, helvetica, sans-serif; font-size: 13px; margin: 15px =
0;" align=3D"left">Jim Harra</p>
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: =
#000000; font-family: arial, helvetica, sans-serif; font-size: 13px; =
margin: 15px 0;" align=3D"left">First Permanent Secretary and Chief =
Executive =E2=80=93 HMRC</p>
</td>
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<tr>
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data-govdtitle=3D"Bottom Body Background" style=3D"background-color: =
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<table class=3D"main-table" width=3D"100%" align=3D"center" =
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<td id=3D"bottom-body" width=3D"100%" data-govdstyle=3D"all" =
data-govdtitle=3D"Bottom Body" style=3D"background-color: #DFDFDF; =
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<p style=3D"text-align: center; line-height: 1.4; color: #000000; =
font-family: arial, helvetica, sans-serif; font-size: 13px; margin: 15px =
0;" align=3D"center"><strong>To find out all of the ways you can contact =
us and our opening times go to<a =
href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ=
XRpbl9saW5rX2lkIjoxMDUsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMD=
A0MjAuMjAzNjQyMjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvY29udGFjdC1obXJjIn0=
.MmthKlepaK6uTLtpTKUDFNDkQLN8ohz9VpHiGchtpTw/br/77600010029-l" =
style=3D"color: #0000EE; text-decoration: underline; -ms-word-break: =
break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyphens: =
none; hyphens: none;"></a></strong></p>
<p style=3D"text-align: center; line-height: 1.4; color: #000000; =
font-family: arial, helvetica, sans-serif; font-size: 13px; margin: 15px =
0;" align=3D"center"><strong><a =
href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ=
XRpbl9saW5rX2lkIjoxMDYsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMD=
A0MjAuMjAzNjQyMjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvY29udGFjdC1obXJjIn0=
.x-_YuiY1tcADpoeO37FQHzHBClCjjnld5m0FHx4zWaM/br/77600010029-l" =
target=3D"_blank" rel=3D"noopener" style=3D"color: #0000EE; =
text-decoration: underline; -ms-word-break: break-all; word-break: =
break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: =
none;">GOV.UK =E2=80=93 contact HMRC</a></strong></p>
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target=3D"_blank" rel=3D"noopener noreferrer" style=3D"color: #0000EE; =
text-decoration: underline; -ms-word-break: break-all; word-break: =
break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: =
none;"><img class=3D"govd_template_image" =
src=3D"https://content.govdelivery.com/attachments/fancy_images/UKHMRCED/=
2018/08/2087996/pagesagent_original.png" style=3D"width: 95px; height: =
auto !important; max-height: auto !important; border: none;" alt=3D"HMRC =
Forum" width=3D"95" height=3D"84"></a>
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 =20
<tr>
<td id=3D"social-footer-2" width=3D"100%" data-govdstyle=3D"all" =
data-govdtitle=3D"Social Footer 2" align=3D"center" valign=3D"top" =
style=3D"background-color: #E6E6E6; padding: 0px 5px 15px;" =
bgcolor=3D"#E6E6E6">

</td>
</tr>
 =20
</table>
</td>
</tr>

<tr>
<td id=3D"footer-bg" data-govdstyle=3D"all" data-govdtitle=3D"Footer =
Background" style=3D"background-color: #007a7c; padding: 20px 10px;" =
bgcolor=3D"#007a7c">

<!--[if mso]>
<table class=3D"main-table" width=3D"100%" align=3D"center" =
cellpadding=3D"0" cellspacing=3D"0">
<tr>
<td width=3D"69%" class=3D"tablecell" align=3D"left" valign=3D"top">
<![endif]-->

<div style=3D"max-width: 386px; width: 100%; vertical-align: top; =
display: inline-block; border-right-width: 1px; border-right-color: =
#ffffff; border-right-style: solid;">

<table width=3D"100%" align=3D"center" cellpadding=3D"0" =
cellspacing=3D"0" style=3D"border-collapse: collapse;">
<tr>
<td id=3D"left-footer" width=3D"100%" data-govdstyle=3D"all" =
data-govdtitle=3D"Left Footer" style=3D"padding: 0px 10px;">
<h2 style=3D"text-align: left; line-height: 1.1; font-weight: bold; =
color: #FFFFFF; font-family: arial, helvetica, sans-serif; font-size: =
14px; margin: 0 0 10px;" align=3D"left">Stay safe online</h2>
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: =
#FFFFFF; font-family: arial, helvetica, sans-serif; font-size: 11px; =
margin: 0 0 10px;" align=3D"left">If you think that an email is =
suspicious please report it to <a href=3D"mailto:phishing@hmrc.gov.uk" =
target=3D"_blank" rel=3D"noopener" style=3D"color: #FFFFFF; =
text-decoration: underline; -ms-word-break: break-all; word-break: =
break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: =
none;">phishing@hmrc.gov.uk</a>. For more information please visit our =
security pages at <a =
href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ=
XRpbl9saW5rX2lkIjoxMTIsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMD=
A0MjAuMjAzNjQyMjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvIn0.FRIin2tMcoB3Er5=
N_bQxi_hrbZMAqd14BPAe8V4MLW0/br/77600010029-l" style=3D"color: #FFFFFF; =
text-decoration: underline; -ms-word-break: break-all; word-break: =
break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: =
none;">GOV.UK</a> and search 'Avoid and report internet scams and =
phishing'.</p>
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: =
#FFFFFF; font-family: arial, helvetica, sans-serif; font-size: 11px; =
margin: 0 0 10px;" align=3D"left"><a =
href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ=
XRpbl9saW5rX2lkIjoxMTMsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMD=
A0MjAuMjAzNjQyMjEiLCJ1cmwiOiJodHRwczovL3B1YmxpYy5nb3ZkZWxpdmVyeS5jb20vYWN=
jb3VudHMvVUtITVJDRUQvc3Vic2NyaWJlci9lZGl0P3ByZWZlcmVuY2VzPXRydWUjdGFiMSJ9=
.dksLc9q1DlrUj3RujV7vm4KtPcvmt_Pia78sy3e6-RQ/br/77600010029-l" =
style=3D"color: #FFFFFF; text-decoration: underline; -ms-word-break: =
break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyphens: =
none; hyphens: none;">Subscriber Preferences</a>=C2=A0 |=C2=A0=C2=A0<a =
href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ=
XRpbl9saW5rX2lkIjoxMTQsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMD=
A0MjAuMjAzNjQyMjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvY29udGFjdC1obXJjIn0=
.gXz6mIHISq2pM_mFQDWUdnAgmYrgEtyRU-Q-QtbcNb8/br/77600010029-l" =
style=3D"color: #FFFFFF; text-decoration: underline; -ms-word-break: =
break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyphens: =
none; hyphens: none;">Contact Us</a>=C2=A0 |=C2=A0=C2=A0<a =
href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ=
XRpbl9saW5rX2lkIjoxMTUsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMD=
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Db21tdW5pY2F0aW9ucy9TdWJzY3JpYmVyX0hlbHBfQ2VudGVyIn0.ijMBv4SEWqrz_WUGxexb=
hgyEbVXAeeSa5qrR0iaie8U/br/77600010029-l" style=3D"color: #FFFFFF; =
text-decoration: underline; -ms-word-break: break-all; word-break: =
break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: =
none;">Help</a>=C2=A0=C2=A0|=C2=A0=C2=A0<a =
href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ=
XRpbl9saW5rX2lkIjoxMTYsInF1ZXJ5X3BhcmFtcyI6WyJ2ZXJpZmljYXRpb24iLCJkZXN0aW=
5hdGlvbiJdLCJ1cmkiOiJicDI6Y2xpY2siLCJidWxsZXRpbl9pZCI6IjIwMjAwNDIwLjIwMzY=
0MjIxIiwidXJsIjoiaHR0cHM6Ly9wdWJsaWMuZ292ZGVsaXZlcnkuY29tL2FjY291bnRzL1VL=
SE1SQ0VEL3N1YnNjcmliZXIvb25lX2NsaWNrX3Vuc3Vic2NyaWJlIn0.29h2rAaYmq5_wx5em=
z67oidzbo_u4ZAi21lDTYuZbGQ/br/77600010029-l?verification=3D5.97b8f7eb5a57=
9530592b55ca21de5960&destination=3Dbob%40sarahharvey.com" =
style=3D"color: #FFFFFF; text-decoration: underline; -ms-word-break: =
break-all; word-break: break-word; -webkit-hyphens: none; -moz-hyphens: =
none; hyphens: none;">Unsubscribe</a></p>
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: =
#FFFFFF; font-family: arial, helvetica, sans-serif; font-size: 11px; =
margin: 0 0 10px;" align=3D"left">Please feel free to use this =
information and pass it on.</p>
</td>
</tr>
</table>

</div>

<!--[if mso]>
</td>
<td width=3D"31%" class=3D"tablecell" align=3D"left" valign=3D"top">
<![endif]-->

<div style=3D"max-width: 175px; width: 100%; vertical-align: top; =
display: inline-block;">

<table width=3D"100%" align=3D"center" cellpadding=3D"0" =
cellspacing=3D"0" style=3D"border-collapse: collapse;">
<tr>
<td id=3D"right-footer" width=3D"100%" data-govdstyle=3D"all" =
data-govdtitle=3D"Right Footer" style=3D"padding: 0px 10px;">
<h2 style=3D"text-align: left; line-height: 1.1; font-weight: bold; =
color: #FFFFFF; font-family: arial, helvetica, sans-serif; font-size: =
14px; margin: 0 0 10px;" align=3D"left">Support</h2>
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: =
#FFFFFF; font-family: arial, helvetica, sans-serif; font-size: 11px; =
margin: 0 0 10px;" align=3D"left">For more information and support from =
HMRC please visit our <a =
href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ=
XRpbl9saW5rX2lkIjoxMTcsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMD=
A0MjAuMjAzNjQyMjEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3YudWsvZ292ZXJubWVudC9jb2x=
sZWN0aW9ucy9obXJjLXdlYmluYXJzLWVtYWlsLWFsZXJ0cy1hbmQtdmlkZW9zIn0.7Wc1dqEB=
0SqL-BlUMISIL_Ni2i7sOibGZnqAP7JsdCY/br/77600010029-l" style=3D"color: =
#FFFFFF; text-decoration: underline; -ms-word-break: break-all; =
word-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; =
hyphens: none;">help and support pages</a>.</p>
</td>
</tr>
</table>

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</table>
<![endif]-->

</td>
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</table>

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</table></td></tr></table>
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<td style=3D"color: #757575; font-size: 10px; font-family: Arial;" =
width=3D"89%">Sent on behalf of HMRC by GovDelivery</td>
<td align=3D"right" width=3D"11%"><a =
href=3D"https://links.advice.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ=
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