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Subject: =?Cp1252?Q?Action_required_=96_submit_your_May_claims?= =?Cp1252?Q?_for_the_Coronavirus_Job_Retention_Scheme?=
Date: Tue, 18 May 2021 17:51:37 +0000
To: vince@showfile.com
Reply-To: no.reply@advice.hmrc.gov.uk
From: "=?US-ASCII?Q?HMRC_help_and_support?=" <no.reply@advice.hmrc.gov.uk>


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View in browser [ https://content.govdelivery.com/accounts/UKHMRCED/bulle=
tins/2d9b24f ]

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h m revenue and customs =20
COVID-19 Support
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Dear=C2=A0customer,

Plan for Jobs=20

I=E2=80=99m writing to you with the latest information about the financia=
l support schemes available to help you, as part of the UK Government=E2=80=
=99s Plan for Jobs.

This includes:

=20

  * a reminder of the 14=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8CJune deadlin=
e for submitting your May Coronavirus Job Retention Scheme (CJRS) claims=20=

  * details of changes to the CJRS from July=20
  * the 21=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8CJune deadline for joining =
the online VAT deferral new payment scheme.=20

To find out what other financial support may be available for you and you=
r business, search 'find coronavirus financial support' on GOV=E2=80=8C=E2=
=80=8C=E2=80=8C.UK.


  * *Submit your CJRS claims for May [ #Submit ] *=20
  * *Changes to the CJRS from July [ #Changes ] *=20
  * *VAT deferral =E2=80=93 apply online by 21 June [ #VAT ]*=20
  * *Claiming tax relief for working from home [ #Claiming ]*=20
  * *Daily contact testing study [ #Daily ] *=20
  * *Where can I get further support? [ #Where ] *=20
  * *A word about scams [ #word ]*=20
________________________________________________________________________

*1. Submit your CJRS claims for May*

CJRS claims for periods in May can be submitted now, and must be made by=C2=
=A0*Monday=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C 14=E2=80=8C=E2=80=8C=E2=80=
=8C =E2=80=8CJune*.

You can claim before, during or after you process your payroll. If you ca=
n, it=E2=80=99s best to make a claim once you=E2=80=99re sure of the exac=
t number of hours your employees will work so you don=E2=80=99t have to a=
mend your claim later.

Check if you and your employees are eligible and work out how much you ca=
n claim using our CJRS calculator and examples, by searching 'Job Retenti=
on Scheme' on=C2=A0GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=
=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C.UK.

*Conditions of claiming CJRS grants*

*You must pay the associated employee tax and National Insurance contribu=
tions to HMRC*. This is a condition of applying for the grant, so not doi=
ng so will mean you=E2=80=99ll need to repay the whole of the CJRS grant =
and you may not be able to claim for future CJRS grants.=C2=A0

If you are having difficulties paying any of your tax liabilities to HMRC=
, we will work with you to explore affordable payment options =E2=80=93 f=
or example, through a payment plan where you can pay over time, in instal=
ments. To find out more go to GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C.UK =
and search 'time to pay arrangement'.

*What you need to do now*


  * If you haven=E2=80=99t submitted your claim for April but believe tha=
t you have a reasonable excuse for missing the 14=E2=80=8C=E2=80=8C=E2=80=
=8C =E2=80=8CMay deadline, check if you can make a late claim by searchin=
g 'claim for wages' on GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=
=80=8C=E2=80=8C=E2=80=8C.UK.=20
  * *Submit any claims for May no later than Monday=E2=80=8C=E2=80=8C=E2=80=
=8C =E2=80=8C=E2=80=8C14=E2=80=8C=E2=80=8C June*.=20
  * Keep records that support the amount of CJRS grants you claim, in cas=
e HMRC needs to check them.=20
  * Make sure you=E2=80=99re paying employee tax and National Insurance c=
ontributions to HMRC and contact us if you're struggling to pay.=20

*Back to the top* [ #gd_top ]

________________________________________________________________________

*2. Changes to the CJRS from July*

The UK Government will continue to pay 80% of your furloughed employees' =
usual wages for the hours not worked, up to a cap of =C2=A32,500 per mont=
h, to the end of June.

In July, CJRS grants will cover 70% of employees' usual wages for the hou=
rs not worked, up to a cap of =C2=A32,187.50. In August and September, th=
is will then reduce to 60% of employees' usual wages up to a cap of =C2=A3=
1,875.

You will need to pay the 10% difference in July (20% in August and Septem=
ber) so that you continue to pay your furloughed employees at least 80% o=
f their usual wages for the hours they do not work during this time, up t=
o a cap of =C2=A32,500 per month.

For the hours not worked you can continue to choose to top up your employ=
ees' wages above the 80% level or cap for each month, at your own expense=
.

To help you plan ahead for all future claim periods, the CJRS calculator =
is available to help you work out how much you can claim for employees. T=
o find this and everything you need to know about the CJRS, search 'Job R=
etention Scheme' on GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C.UK.

*Back to the top [ #gd_top ]*

________________________________________________________________________

*3. VAT deferral =E2=80=93 apply online by 21=E2=80=8C=E2=80=8C=E2=80=8C =
=E2=80=8CJune*

The VAT deferral new payment scheme is open for all businesses who deferr=
ed paying VAT due between 20=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8CMarch=E2=
=80=8C=E2=80=8C =E2=80=8Cand 30=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=
=8C =E2=80=8C=E2=80=8CJune 2020 and were unable to pay in full by 31=E2=80=
=8C=E2=80=8C=E2=80=8C =E2=80=8CMarch=E2=80=8C=E2=80=8C =E2=80=8C2021.

If you haven=E2=80=99t done so yet, apply now to spread these payments =E2=
=80=93=C2=A0*businesses that join by=C2=A019=E2=80=8C=E2=80=8C=E2=80=8C=E2=
=80=8C=E2=80=8C =E2=80=8C=E2=80=8CMay=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C=
2021 can pay in up to nine monthly instalments*. If you apply to spread y=
our payments between 20=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8CMay and 21=E2=
=80=8C=E2=80=8C=E2=80=8C =E2=80=8CJune you can pay in eight instalments.

21=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8CJune is the deadline for you to jo=
in this scheme. You can apply quickly and simply online without needing t=
o call us. To find out more, including what you need to sign up online, g=
o to GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=
=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C.UK and search 'VAT deferral'.

If you're still unable to pay and need more time, please contact us =E2=80=
=93 go to GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=
=8C.UK and search 'if you cannot pay your tax bill on time'.

You may be charged a 5% penalty and/or interest if you do not sign up to =
the VAT deferral scheme by the deadline of 21=E2=80=8C=E2=80=8C=E2=80=8C =
=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8CJune, or pay in full by 30=E2=
=80=8C=E2=80=8C=E2=80=8C =E2=80=8CJune, or get in touch with us to make a=
n alternative arrangement=C2=A0to pay by 30=E2=80=8C=E2=80=8C=E2=80=8C=E2=
=80=8C=E2=80=8C =E2=80=8C=E2=80=8CJune=E2=80=8C=E2=80=8C =E2=80=8C2021.

*Back to the top [ #gd_top ]*

________________________________________________________________________

*4. Claiming tax relief for working from home*

Your employees may be able to claim tax relief for additional household c=
osts if they have to work at home on a regular basis, either for all or p=
art of the week. Additional costs include heating, metered water bills or=
 business calls that have been incurred wholly, exclusively and necessari=
ly as a direct result of working from home. They don=E2=80=99t include co=
sts that=C2=A0would stay the same whether employees are=C2=A0working at h=
ome or in an office.

Your employees can apply quickly and easily using the HMRC online service=
, which is now open=C2=A0for claims covering periods up to 5=E2=80=8C=E2=80=
=8C=E2=80=8C =E2=80=8CApril=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C2022.=C2=A0=
For more information go to GOV=E2=80=8C=E2=80=8C.UK and search 'tax relie=
f job expenses'.

Employees who have to complete a Self Assessment tax return will need to =
claim working from home expenses through the employment income pages of t=
heir tax return instead of the digital service.

*Back to the top* [ #gd_top ]

________________________________________________________________________

*5. Daily contact testing study*

Some of your employees may be taking part in a new study by Public Health=
 England and NHS Test and Trace. Through the study, daily coronavirus tes=
ts will be given to as many as 40,000 people across England who have been=
 in contact with someone who has tested positive for coronavirus.

The study is designed to gather evidence on safe alternatives to self-iso=
lation and could help to reduce the length of time that those in contact =
with positive coronavirus cases need to self-isolate.

Find out more on GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C.UK by searching =
'daily contact testing study'.

*Back to the top [ #gd_top ]*

________________________________________________________________________

*6. Where can I get further support?*

Thousands of people have benefitted from our webinars which offer informa=
tion on the CJRS and other government support, and how they apply to you.=
 To book online, or to view updated guidance, go to GOV=E2=80=8C=E2=80=8C=
=E2=80=8C.UK and search 'help and support if your business is affected by=
 coronavirus'.

If you=E2=80=99re booked on a webinar but can no longer attend, please ca=
ncel your place to allow space for others to register.

There=E2=80=99s a list of monthly claims deadlines and a helpful step-by-=
step guide on GOV=E2=80=8C=E2=80=8C=E2=80=8C.UK, summarising the latest i=
nformation on the CJRS and the steps you need to take to make a claim =E2=
=80=93 you can find these by searching 'Job Retention Scheme step by step=
 guide'.

To find out what other financial support may be available for you and you=
r business as part of the UK Government=E2=80=99s Plan for Jobs, search '=
find coronavirus financial support' on GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=
=8C.UK.

*Back to the top [ #gd_top ]*

________________________________________________________________________

*7. A word about scams*

We are aware of recent increases in scam phone calls, emails and texts. I=
f someone contacts you or your employees claiming to be from HMRC saying =
that you owe tax and face arrest, are due a tax refund, that your Nationa=
l Insurance number has been compromised or asking you to transfer money o=
r give bank or other personal details, it might be a scam.

Search GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C.UK for our 'scams checklis=
t' and to find out how to report tax scams. You can also access the Natio=
nal Cyber Security Centre=E2=80=99s new guide on how to stay secure onlin=
e and protect yourself or your business against cybercrime by searching '=
Cyber Aware'.

I hope this information helps you and your business, and we=E2=80=99ll co=
ntinue to keep you updated.

Yours faithfully

jharra

Jim Harra

Chief Executive and First Permanent Secretary =E2=80=93 HMRC

=20

*To find out all of the ways you can contact us and our opening times go =
to [ https://www.gov.uk/contact-hmrc ]*

*GOV.UK =E2=80=93 contact HMRC [ https://www.gov.uk/contact-hmrc ]*

=20
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youtube [ https://www.youtube.com/user/HMRCgovuk?utm_source=3DHMRC-DSBA-S=
ocialBox&amp;utm_campaign=3DSB&amp;utm_medium=3DEmail ]twitter [ https://=
twitter.com/hmrcgovuk ]visit gov dot u k [ https://www.gov.uk/ ]share [ h=
ttps://content.govdelivery.com/accounts/UKHMRCED/bulletins/2d9b24f ]HMRC =
Forum [ https://community.hmrc.gov.uk ]  =20
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Stay safe online

If you think that an email is suspicious please report it to phishing@hmr=
c.gov.uk. For more information please visit our security pages at GOV.UK =
[ https://www.gov.uk/ ] and search 'Avoid and report internet scams and p=
hishing'.

Subscriber Preferences [ https://public.govdelivery.com/accounts/UKHMRCED=
/subscriber/edit?preferences=3Dtrue#tab1 ]=C2=A0 |=C2=A0=C2=A0Contact Us =
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|=C2=A0=C2=A0Unsubscribe [ https://public.govdelivery.com/accounts/UKHMRC=
ED/subscriber/one_click_unsubscribe?verification=3D5.a39fd195ee642e8b5d35=
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Please feel free to use this information and pass it on.

=20
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Support

For more information and support from HMRC please visit our help and supp=
ort pages [ https://www.gov.uk/government/collections/hmrc-webinars-email=
-alerts-and-videos ].

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________________________________________________________________________

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tyle=3D"width: 81px; height: auto !important; max-height: auto !important=
; border: none;" alt=3D"h m revenue and customs" width=3D"81" height=3D"4=
9">
</td>
</tr>
<tr>
<td id=3D"left-banner-bottom" width=3D"100%" data-govdstyle=3D"all" data-=
govdtitle=3D"Left Banner Bottom" valign=3D"top" style=3D"background-color=
: #f2f2f2; padding: 0px 20px;" bgcolor=3D"#f2f2f2">
<h1 style=3D"text-align: left; line-height: 1.1; font-weight: normal; col=
or: #000000; font-family: arial, helvetica, sans-serif; font-size: 26px; =
margin: 0 0 15px;" align=3D"left">COVID-19 Support</h1>
</td>
</tr>
</table>
</td>
<td width=3D"50%" align=3D"right" valign=3D"top">
<table width=3D"100%" align=3D"left" cellpadding=3D"0" cellspacing=3D"0" =
style=3D"border-collapse: collapse;">
<tr>
<td id=3D"right-banner" width=3D"100%" data-govdstyle=3D"all" data-govdti=
tle=3D"Right Banner" valign=3D"top" align=3D"right" style=3D"background-c=
olor: #f2f2f2;" bgcolor=3D"#f2f2f2">
<img class=3D"govd_template_image" src=3D"https://content.govdelivery.com=
/attachments/fancy_images/UKHMRCED/2017/11/1643459/right_original.png" st=
yle=3D"width: 300px; height: auto !important; max-height: auto !important=
; border: none;" alt=3D"" width=3D"300" height=3D"157">
</td>
</tr>
</table>
</td>
</tr>
</table>
</td>
</tr>

<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: #00=
0000; font-family: arial, helvetica, sans-serif; font-size: 13px; margin:=
 15px 0;" align=3D"left">Dear=C2=A0customer,</p>
<table class=3D"gd_combo_table" width=3D"100%" border=3D"0" cellpadding=3D=
"0" cellspacing=3D"0" style=3D"border-collapse: collapse;">
  <tr>
    <td>
      <img class=3D"govd_template_image" src=3D"https://content.govdelive=
ry.com/attachments/fancy_images/UKHMRCED/2021/04/4358353/3558928/plan-for=
-jobs-logo-blue_crop.png" style=3D"width: 179px; height: auto !important;=
 float: right; max-height: auto !important; border: none;" alt=3D"Plan fo=
r Jobs" width=3D"179" height=3D"91" align=3D"right" hspace=3D"7">
      <p style=3D"line-height: 1.4; color: #000000; font-family: arial, h=
elvetica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 15px=
;" align=3D"left">I=E2=80=99m writing to you with the latest information =
about the financial support schemes available to help you, as part of the=
 UK Government=E2=80=99s Plan for Jobs.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 0 0 15px;" ali=
gn=3D"left">This includes:</p>
    </td>
  </tr>
</table>
<ul>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;">a =
reminder of the 14=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8CJune deadline for =
submitting your May Coronavirus Job Retention Scheme (CJRS) claims</li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;">de=
tails of changes to the CJRS from July</li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;">th=
e 21=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8CJune deadline for joining the on=
line VAT deferral new payment scheme.</li>
</ul>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">To find out what other financial support may be available for y=
ou and your business, search 'find coronavirus financial support' on GOV=E2=
=80=8C=E2=80=8C=E2=80=8C.UK.</p>
<ol>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;"><s=
trong><a href=3D"#Submit" style=3D"color: #0000EE; text-decoration: under=
line; -ms-word-break: break-all; word-break: break-word; -webkit-hyphens:=
 none; -moz-hyphens: none; hyphens: none;">Submit your CJRS claims for Ma=
y</a> </strong></li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;"><s=
trong><a href=3D"#Changes" style=3D"color: #0000EE; text-decoration: unde=
rline; -ms-word-break: break-all; word-break: break-word; -webkit-hyphens=
: none; -moz-hyphens: none; hyphens: none;">Changes to the CJRS from July=
</a> </strong></li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;"><s=
trong><a href=3D"#VAT" style=3D"color: #0000EE; text-decoration: underlin=
e; -ms-word-break: break-all; word-break: break-word; -webkit-hyphens: no=
ne; -moz-hyphens: none; hyphens: none;">VAT deferral =E2=80=93 apply onli=
ne by 21 June</a></strong></li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;"><s=
trong><a href=3D"#Claiming" style=3D"color: #0000EE; text-decoration: und=
erline; -ms-word-break: break-all; word-break: break-word; -webkit-hyphen=
s: none; -moz-hyphens: none; hyphens: none;">Claiming tax relief for work=
ing from home</a></strong></li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;"><s=
trong><a href=3D"#Daily" style=3D"color: #0000EE; text-decoration: underl=
ine; -ms-word-break: break-all; word-break: break-word; -webkit-hyphens: =
none; -moz-hyphens: none; hyphens: none;">Daily contact testing study</a>=
 </strong></li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;"><s=
trong><a href=3D"#Where" style=3D"color: #0000EE; text-decoration: underl=
ine; -ms-word-break: break-all; word-break: break-word; -webkit-hyphens: =
none; -moz-hyphens: none; hyphens: none;">Where can I get further support=
?</a> </strong></li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;"><s=
trong><a href=3D"#word" style=3D"color: #0000EE; text-decoration: underli=
ne; -ms-word-break: break-all; word-break: break-word; -webkit-hyphens: n=
one; -moz-hyphens: none; hyphens: none;">A word about scams</a></strong><=
/li>
</ol>
<hr>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong><a id=3D"Submit" style=3D"color: #0000EE; text-decorati=
on: underline; -ms-word-break: break-all; word-break: break-word; -webkit=
-hyphens: none; -moz-hyphens: none; hyphens: none;" name=3D"Submit"></a>1=
. Submit your CJRS claims for May</strong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">CJRS claims for periods in May can be submitted now, and must b=
e made by=C2=A0<strong>Monday=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C 14=E2=80=
=8C=E2=80=8C=E2=80=8C =E2=80=8CJune</strong>.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">You can claim before, during or after you process your payroll.=
 If you can, it=E2=80=99s best to make a claim once you=E2=80=99re sure o=
f the exact number of hours your employees will work so you don=E2=80=99t=
 have to amend your claim later.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Check if you and your employees are eligible and work out how m=
uch you can claim using our CJRS calculator and examples, by searching 'J=
ob Retention Scheme' on=C2=A0GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=
=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C.UK.</p=
>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>Conditions of claiming CJRS grants</strong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>You must pay the associated employee tax and National I=
nsurance contributions to HMRC</strong>. This is a condition of applying =
for the grant, so not doing so will mean you=E2=80=99ll need to repay the=
 whole of the CJRS grant and you may not be able to claim for future CJRS=
 grants.=C2=A0</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">If you are having difficulties paying any of your tax liabiliti=
es to HMRC, we will work with you to explore affordable payment options =E2=
=80=93 for example, through a payment plan where you can pay over time, i=
n instalments. To find out more go to GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=
=8C.UK and search 'time to pay arrangement'.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong>What you need to do now</strong></p>
<ol>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;">If=
 you haven=E2=80=99t submitted your claim for April but believe that you =
have a reasonable excuse for missing the 14=E2=80=8C=E2=80=8C=E2=80=8C =E2=
=80=8CMay deadline, check if you can make a late claim by searching 'clai=
m for wages' on GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=
=E2=80=8C=E2=80=8C.UK.</li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;">
<strong>Submit any claims for May no later than Monday=E2=80=8C=E2=80=8C=E2=
=80=8C =E2=80=8C=E2=80=8C14=E2=80=8C=E2=80=8C June</strong>.</li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;">Ke=
ep records that support the amount of CJRS grants you claim, in case HMRC=
 needs to check them.</li>
<li style=3D"line-height: 1.4; color: #000000; font-family: arial, helvet=
ica, sans-serif; font-size: 13px; text-align: left; margin: 0 0 10px;">Ma=
ke sure you=E2=80=99re paying employee tax and National Insurance contrib=
utions to HMRC and contact us if you're struggling to pay.</li>
</ol>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><a href=3D"#gd_top" style=3D"color: #0000EE; text-decoration: u=
nderline; -ms-word-break: break-all; word-break: break-word; -webkit-hyph=
ens: none; -moz-hyphens: none; hyphens: none;"><strong>Back to the top</s=
trong></a></p>
<hr>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong><a id=3D"Changes" style=3D"color: #0000EE; text-decorat=
ion: underline; -ms-word-break: break-all; word-break: break-word; -webki=
t-hyphens: none; -moz-hyphens: none; hyphens: none;" name=3D"Changes"></a=
>2. Changes to the CJRS from July</strong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">The UK Government will continue to pay 80% of your furloughed e=
mployees' usual wages for the hours not worked, up to a cap of =C2=A32,50=
0 per month, to the end of June.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">In July, CJRS grants will cover 70% of employees' usual wages f=
or the hours not worked, up to a cap of =C2=A32,187.50. In August and Sep=
tember, this will then reduce to 60% of employees' usual wages up to a ca=
p of =C2=A31,875.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">You will need to pay the 10% difference in July (20% in August =
and September) so that you continue to pay your furloughed employees at l=
east 80% of their usual wages for the hours they do not work during this =
time, up to a cap of =C2=A32,500 per month.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">For the hours not worked you can continue to choose to top up y=
our employees' wages above the 80% level or cap for each month, at your o=
wn expense.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">To help you plan ahead for all future claim periods, the CJRS c=
alculator is available to help you work out how much you can claim for em=
ployees. To find this and everything you need to know about the CJRS, sea=
rch 'Job Retention Scheme' on GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C.UK.=
</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong><a href=3D"#gd_top" style=3D"color: #0000EE; text-decor=
ation: underline; -ms-word-break: break-all; word-break: break-word; -web=
kit-hyphens: none; -moz-hyphens: none; hyphens: none;">Back to the top</a=
></strong></p>
<hr>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong><a id=3D"VAT" style=3D"color: #0000EE; text-decoration:=
 underline; -ms-word-break: break-all; word-break: break-word; -webkit-hy=
phens: none; -moz-hyphens: none; hyphens: none;" name=3D"VAT"></a>3. VAT =
deferral =E2=80=93 apply online by 21=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C=
June</strong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">The VAT deferral new payment scheme is open for all businesses =
who deferred paying VAT due between 20=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C=
March=E2=80=8C=E2=80=8C =E2=80=8Cand 30=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=
=E2=80=8C =E2=80=8C=E2=80=8CJune 2020 and were unable to pay in full by 3=
1=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8CMarch=E2=80=8C=E2=80=8C =E2=80=8C20=
21.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">If you haven=E2=80=99t done so yet, apply now to spread these p=
ayments =E2=80=93=C2=A0<strong>businesses that join by=C2=A019=E2=80=8C=E2=
=80=8C=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C=E2=80=8CMay=E2=80=8C=E2=80=8C=
=E2=80=8C =E2=80=8C2021 can pay in up to nine monthly instalments</strong=
>. If you apply to spread your payments between 20=E2=80=8C=E2=80=8C=E2=80=
=8C =E2=80=8CMay and 21=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8CJune you can =
pay in eight instalments.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">21=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8CJune is the deadline for=
 you to join this scheme. You can apply quickly and simply online without=
 needing to call us. To find out more, including what you need to sign up=
 online, go to GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=
=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C.UK and search 'VAT de=
ferral'.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">If you're still unable to pay and need more time, please contac=
t us =E2=80=93 go to GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=
=8C=E2=80=8C.UK and search 'if you cannot pay your tax bill on time'.</p>=

<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">You may be charged a 5% penalty and/or interest if you do not s=
ign up to the VAT deferral scheme by the deadline of 21=E2=80=8C=E2=80=8C=
=E2=80=8C =E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8CJune, or pay in fu=
ll by 30=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8CJune, or get in touch with u=
s to make an alternative arrangement=C2=A0to pay by 30=E2=80=8C=E2=80=8C=E2=
=80=8C=E2=80=8C=E2=80=8C =E2=80=8C=E2=80=8CJune=E2=80=8C=E2=80=8C =E2=80=8C=
2021.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong><a href=3D"#gd_top" style=3D"color: #0000EE; text-decor=
ation: underline; -ms-word-break: break-all; word-break: break-word; -web=
kit-hyphens: none; -moz-hyphens: none; hyphens: none;">Back to the top</a=
></strong></p>
<hr>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong><a id=3D"Claiming" style=3D"color: #0000EE; text-decora=
tion: underline; -ms-word-break: break-all; word-break: break-word; -webk=
it-hyphens: none; -moz-hyphens: none; hyphens: none;" name=3D"Claiming"><=
/a>4. Claiming tax relief for working from home</strong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Your employees may be able to claim tax relief for additional h=
ousehold costs if they have to work at home on a regular basis, either fo=
r all or part of the week. Additional costs include heating, metered wate=
r bills or business calls that have been incurred wholly, exclusively and=
 necessarily as a direct result of working from home. They don=E2=80=99t =
include costs that=C2=A0would stay the same whether employees are=C2=A0wo=
rking at home or in an office.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Your employees can apply quickly and easily using the HMRC onli=
ne service, which is now open=C2=A0for claims covering periods up to 5=E2=
=80=8C=E2=80=8C=E2=80=8C =E2=80=8CApril=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=
=8C2022.=C2=A0For more information go to GOV=E2=80=8C=E2=80=8C.UK and sea=
rch 'tax relief job expenses'.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Employees who have to complete a Self Assessment tax return wil=
l need to claim working from home expenses through the employment income =
pages of their tax return instead of the digital service.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><a href=3D"#gd_top" style=3D"color: #0000EE; text-decoration: u=
nderline; -ms-word-break: break-all; word-break: break-word; -webkit-hyph=
ens: none; -moz-hyphens: none; hyphens: none;"><strong>Back to the top</s=
trong></a></p>
<hr>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong><a id=3D"Daily" style=3D"color: #0000EE; text-decoratio=
n: underline; -ms-word-break: break-all; word-break: break-word; -webkit-=
hyphens: none; -moz-hyphens: none; hyphens: none;" name=3D"Daily"></a>5. =
Daily contact testing study</strong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Some of your employees may be taking part in a new study by Pub=
lic Health England and NHS Test and Trace. Through the study, daily coron=
avirus tests will be given to as many as 40,000 people across England who=
 have been in contact with someone who has tested positive for coronaviru=
s.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">The study is designed to gather evidence on safe alternatives t=
o self-isolation and could help to reduce the length of time that those i=
n contact with positive coronavirus cases need to self-isolate.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Find out more on GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C.UK by =
searching 'daily contact testing study'.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong><a href=3D"#gd_top" style=3D"color: #0000EE; text-decor=
ation: underline; -ms-word-break: break-all; word-break: break-word; -web=
kit-hyphens: none; -moz-hyphens: none; hyphens: none;">Back to the top</a=
></strong></p>
<hr>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong><a id=3D"Where" style=3D"color: #0000EE; text-decoratio=
n: underline; -ms-word-break: break-all; word-break: break-word; -webkit-=
hyphens: none; -moz-hyphens: none; hyphens: none;" name=3D"Where"></a>6. =
Where can I get further support?</strong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Thousands of people have benefitted from our webinars which off=
er information on the CJRS and other government support, and how they app=
ly to you. To book online, or to view updated guidance, go to GOV=E2=80=8C=
=E2=80=8C=E2=80=8C.UK and search 'help and support if your business is af=
fected by coronavirus'.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">If you=E2=80=99re booked on a webinar but can no longer attend,=
 please cancel your place to allow space for others to register.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">There=E2=80=99s a list of monthly claims deadlines and a helpfu=
l step-by-step guide on GOV=E2=80=8C=E2=80=8C=E2=80=8C.UK, summarising th=
e latest information on the CJRS and the steps you need to take to make a=
 claim =E2=80=93 you can find these by searching 'Job Retention Scheme st=
ep by step guide'.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">To find out what other financial support may be available for y=
ou and your business as part of the UK Government=E2=80=99s Plan for Jobs=
, search 'find coronavirus financial support' on GOV=E2=80=8C=E2=80=8C=E2=
=80=8C=E2=80=8C.UK.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong><a href=3D"#gd_top" style=3D"color: #0000EE; text-decor=
ation: underline; -ms-word-break: break-all; word-break: break-word; -web=
kit-hyphens: none; -moz-hyphens: none; hyphens: none;">Back to the top</a=
></strong></p>
<hr>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left"><strong><a id=3D"word" style=3D"color: #0000EE; text-decoration=
: underline; -ms-word-break: break-all; word-break: break-word; -webkit-h=
yphens: none; -moz-hyphens: none; hyphens: none;" name=3D"word"></a>7. A =
word about scams</strong></p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">We are aware of recent increases in scam phone calls, emails an=
d texts. If someone contacts you or your employees claiming to be from HM=
RC saying that you owe tax and face arrest, are due a tax refund, that yo=
ur National Insurance number has been compromised or asking you to transf=
er money or give bank or other personal details, it might be a scam.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Search GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C.UK for our 'scam=
s checklist' and to find out how to report tax scams. You can also access=
 the National Cyber Security Centre=E2=80=99s new guide on how to stay se=
cure online and protect yourself or your business against cybercrime by s=
earching 'Cyber Aware'.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">I hope this information helps you and your business, and we=E2=80=
=99ll continue to keep you updated.</p>
<p style=3D"line-height: 1.4; color: #000000; font-family: arial, helveti=
ca, sans-serif; font-size: 13px; text-align: left; margin: 15px 0;" align=
=3D"left">Yours faithfully</p>
<img class=3D"govd_template_image" src=3D"https://content.govdelivery.com=
/attachments/fancy_images/UKHMRCED/2018/10/2211875/2299450/j-harra-signat=
ure_crop.jpg" style=3D"width: 139px; height: auto !important; max-height:=
 auto !important; border: none;" alt=3D"jharra" width=3D"139" height=3D"6=
5"><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; marg=
in: 15px 0;" align=3D"left">Jim Harra</p>
<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: #00=
0000; font-family: arial, helvetica, sans-serif; font-size: 13px; margin:=
 15px 0;" align=3D"left">Chief Executive and First Permanent Secretary =E2=
=80=93 HMRC</p>
</td>
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<table class=3D"main-table" width=3D"100%" align=3D"center" cellpadding=3D=
"0" cellspacing=3D"0" style=3D"border-collapse: collapse;">
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<td id=3D"bottom-body" width=3D"100%" data-govdstyle=3D"all" data-govdtit=
le=3D"Bottom Body" style=3D"background-color: #DFDFDF; padding: 0px 15px;=
" bgcolor=3D"#DFDFDF">
<p style=3D"text-align: center; line-height: 1.4; color: #000000; font-fa=
mily: arial, helvetica, sans-serif; font-size: 13px; margin: 15px 0;" ali=
gn=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/eyJh=
bGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDEsInVyaSI6ImJwMjpjbGljayIs=
ImJ1bGxldGluX2lkIjoiMjAyMTA1MTguNDA2NjY2NDEiLCJ1cmwiOiJodHRwczovL3d3dy5nb=
3YudWsvY29udGFjdC1obXJjIn0.6gioSfr5pdd5gyEZQD7kNzCVniAQkZWj-EW_MG0q1K8/s/=
565344755/br/106546696557-l" style=3D"color: #0000EE; text-decoration: un=
derline; -ms-word-break: break-all; word-break: break-word; -webkit-hyphe=
ns: none; -moz-hyphens: none; hyphens: none;"></a></strong></p>
<p style=3D"text-align: center; line-height: 1.4; color: #000000; font-fa=
mily: arial, helvetica, sans-serif; font-size: 13px; margin: 15px 0;" ali=
gn=3D"center"><strong><a href=3D"https://links.advice.hmrc.gov.uk/l/eyJhb=
GciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDIsInVyaSI6ImJwMjpjbGljayIsI=
mJ1bGxldGluX2lkIjoiMjAyMTA1MTguNDA2NjY2NDEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3=
YudWsvY29udGFjdC1obXJjIn0.JF2DzpUFd0yttYdvRe3DMJPHCiMLeL8ts2YvSxkhBvk/s/5=
65344755/br/106546696557-l" target=3D"_blank" rel=3D"noopener" style=3D"c=
olor: #0000EE; text-decoration: underline; -ms-word-break: break-all; wor=
d-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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