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Subject: =?Cp1252?Q?COVID-19_support_=96_what=92s_availabl?= =?Cp1252?Q?e_and_actions_you_may_need_to_take?=
Date: Tue, 20 Apr 2021 18:55:35 +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/2cdaf73 ]

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

I=E2=80=99m writing to you with the latest information about financial su=
pport schemes available to help you as part of the UK Government=E2=80=99=
s Plan for Jobs, including the VAT deferral new payment scheme and the Co=
ronavirus Job Retention Scheme (CJRS).


  * *VAT deferral =E2=80=93 apply now to spread your payments [ #VAT ] *=20=

  * *CJRS claims for April [ #APRIL4 ]*=20
  * *CJRS eligibility from May [ #CJRSMay ]*=20
  * *Changes to CJRS claims for variable pay from May [ #CHANGES ]*=20
  * *Frequently asked questions about the CJRS [ #FAQ ] *=20
  * *Where can I get further support? [ #SUPPORT ]*=20
  * *A word about scams [ #SCAMS ]*=20
________________________________________________________________________

*VAT deferral **=E2=80=93** apply now to spread your payments*

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

Apply now to spread these payments over a number of months =E2=80=93 *joi=
n by 21=E2=80=8C=E2=80=8C=C2=A0April=E2=80=8C=E2=80=8C=C2=A02021 to benef=
it from up to 10 monthly instalments*. The sooner you join, the more inst=
alments are available to you.

You can join the scheme quickly and simply online without needing to call=
 HMRC. To find out more information, including the things you need to pre=
pare before joining 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.UK and search 'VAT deferral'.

You need to apply by 21=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8CJune=
=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C2021 at the latest if you w=
ant to join the scheme online.

*Back to the top [ #gd_top ]*

________________________________________________________________________

*CJRS claims for April*

You can now submit your CJRS claims for periods in April=E2=80=8C=E2=80=8C=
. These must be made by *Friday=E2=80=8C=E2=80=8C =E2=80=8C14 May*.

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.UK.

*What you need to do now*


  * If you haven=E2=80=99t submitted your claim for March but believe tha=
t you have a reasonable excuse for missing the 14 April deadline, check i=
f you can make a late claim by searching '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=E2=80=8C.=
UK.=20
  * *Submit any claims for April no later than Friday=E2=80=8C=E2=80=8C=E2=
=80=8C=E2=80=8C =E2=80=8C14=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C=
May*.=20
  * Keep records that support the amount of CJRS grants you claim, in cas=
e HMRC needs to check them. =E2=80=8C=20

*You must pay the associated employee tax and National Insurance contribu=
tions to HMRC*. If you don=E2=80=99t do that, you=E2=80=99ll need to repa=
y the whole of the CJRS grant to HMRC.

The UK Government will continue to pay 80% of your furloughed employees=E2=
=80=99 usual wages for the hours not worked, up to a cap of =C2=A32,500 p=
er month, 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=E2=80=99 usual wages, up to a cap=
 of =C2=A31,875.

You will need to pay the difference from July, so that you continue to pa=
y your furloughed employees at least 80% of their usual wages for the hou=
rs they do not work during this time, up to a cap of =C2=A32,500 per mont=
h.

*Back to the top [ #gd_top ]*

________________________________________________________________________

*CJRS eligibility from May*

If you have employees who have previously been ineligible for the CJRS, a=
s they were not on your payroll on 30 October 2020, they may be eligible =
for periods from 1=E2=80=8C=E2=80=8C =E2=80=8CMay=E2=80=8C=E2=80=8C =E2=80=
=8C2021 onwards.

From May you will be able to claim for eligible employees who were on you=
r PAYE payroll on 2 March 2021. This means you must have made a PAYE Real=
 Time Information (RTI) submission between 20=E2=80=8C=E2=80=8C =E2=80=8C=
March 2020 and 2 March 2021, notifying HMRC of earnings for that employee=
.

You and your employees do not need to have benefitted from the scheme bef=
ore to make a claim, as long as you meet the eligibility criteria. For mo=
re information on eligibility, search 'check if you can claim for your em=
ployees=E2=80=99 wages' on GOV=E2=80=8C=E2=80=8C.UK.

*Back to the top [ #gd_top ]*

________________________________________________________________________

*Changes to **CJRS claims for variable pay from May*

For periods from 1=E2=80=8C=E2=80=8C =E2=80=8CMay, when calculating=C2=A0=
the average wages for employees who are not on a fixed salary, you should=
 no longer includes period of:


  * Statutory Sick Pay=C2=A0related leave=C2=A0=20
  * family related statutory leave=C2=A0=20
  * reduced rate paid leave following a period of Statutory Sick Pay=C2=A0=
or family=C2=A0related leave.=20

However, if=C2=A0your=C2=A0employee=C2=A0was on one of these types=C2=A0o=
f leave=C2=A0for=C2=A0the entire period used to calculate their average w=
ages, then you should continue to include the days and wages related to t=
hat date.

For more information on variable pay calculations,=C2=A0go to GOV=E2=80=8C=
=E2=80=8C.UK and search 'calculate how much you can claim'.=C2=A0

*Back to the top [ #gd_top ]*

________________________________________________________________________

*Frequently asked questions about the CJRS*

You can find everything you need to know about the CJRS 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=E2=80=8C.UK =
by searching 'Job Retention Scheme', but here are some answers to the que=
stions that employers have been asking us recently:

*Can I still use the CJRS if I=E2=80=99m starting to re-open my business?=
 *

You can continue to use the CJRS if your business is affected by coronavi=
rus. You don=E2=80=99t need to place all your employees on furlough. You =
can also use the CJRS flexibly to bring your employees back to work for s=
ome of their usual hours. You can claim for a portion of the usual wage c=
osts for the hours spent on furlough.

*Can I claim a CJRS grant to pay for holiday leave?*

If you have furloughed employees because of the effects of coronavirus on=
 your business, you can claim under the CJRS for periods of paid leave th=
ey take while on furlough, including for bank holidays. You should not pl=
ace employees on furlough just because they are going to be on leave.=C2=A0=


If your employee is furloughed=C2=A0for only some of their hours, you can=
 count time taken as holiday as furloughed hours, rather than working hou=
rs. This means you can currently claim for 80% of your employee's usual w=
ages when they're on leave.

In line with the Working Time Regulations,=C2=A0if a furloughed employee =
takes holiday you should make sure you are calculating the correct holida=
y pay, and not simply continuing to pay the 80% you receive through the C=
JRS. You may need to=C2=A0top up your employees=E2=80=99 pay to 100% of t=
heir normal hourly rate or salary. For more information search 'check if =
you can claim for your employees' wages' and 'holiday entitlement and pay=
 during coronavirus' 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=E2=80=8C.UK.

*Back to the top [ #gd_top ]*

________________________________________________________________________

*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=E2=80=8C.UK=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C and se=
arch 'help and support if your business is affected by coronavirus'. If y=
ou=E2=80=99re booked on a webinar but can no longer attend, please cancel=
 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=E2=80=8C=E2=80=8C=E2=80=8C=E2=
=80=8C=E2=80=8C=E2=80=8C.UK, summarising the latest information on the CJ=
RS 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 =E2=
=80=98find coronavirus financial support=E2=80=99 on GOV=E2=80=8C=E2=80=8C=
.UK.

*Back to the top [ #gd_top ]*

________________________________________________________________________

*A word about scams*

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

Search GOV=E2=80=8C=E2=80=8C.UK for our =E2=80=98scams checklist=E2=80=99=
 and to find out how to report tax scams. You can also access the Nationa=
l Cyber Security Centre=E2=80=99s new guide on how to stay secure online =
and protect yourself or your business against cybercrime by searching 'Cy=
ber Aware'.

Our Taxpayer Protection Taskforce is tackling the minority who deliberate=
ly claim money they=E2=80=99re not entitled to. If you suspect fraud, ple=
ase report it using our online form. Go to GOV=E2=80=8C=E2=80=8C=E2=80=8C=
.UK and search 'Report fraud to HMRC' for more information.

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 ]*

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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 =
[ https://www.gov.uk/contact-hmrc ]=C2=A0 |=C2=A0=C2=A0Help [ https://ins=
ights.govdelivery.com/Communications/Subscriber_Help_Center ]=C2=A0=C2=A0=
|=C2=A0=C2=A0Unsubscribe [ https://public.govdelivery.com/accounts/UKHMRC=
ED/subscriber/one_click_unsubscribe?verification=3D5.a39fd195ee642e8b5d35=
806ef443d017&destination=3Dvince%40showfile.com ]

Please feel free to use this information and pass it on.

=20
=20

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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________________________________________________________________________

Sent on behalf of HMRC by GovDelivery GovDelivery logo [ https://subscrib=
erhelp.granicus.com/ ]
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style=3D"border-collapse: collapse;">
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<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>
<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=E2=80=99m writing to you with the latest information about fi=
nancial support schemes available to help you as part of the UK Governmen=
t=E2=80=99s Plan for Jobs, including the VAT deferral new payment scheme =
and the Coronavirus Job Retention Scheme (CJRS).</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"#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 now =
to spread your payments</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"#APRIL4" 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;">CJRS claims for April</a></str=
ong></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"#CJRSMay" 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;">CJRS eligibility from May</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 CJRS claims for va=
riable pay from May</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"#FAQ" 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;">Frequently asked questions about =
the CJRS</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"#SUPPORT" 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;">Where can I get further suppo=
rt?</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"#SCAMS" 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;">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"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>VAT def=
erral </strong><strong>=E2=80=93</strong><strong> apply now to spread you=
r payments</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 March=E2=80=8C=E2=80=8C =E2=80=8Ca=
nd 30=E2=80=8C=E2=80=8C =E2=80=8CJune 2020 and have been unable to pay in=
 full by 31 March=E2=80=8C=E2=80=8C =E2=80=8C2021.</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">Apply now to spread these payments over a number of months =E2=80=
=93 <strong>join by 21=E2=80=8C=E2=80=8C=C2=A0April=E2=80=8C=E2=80=8C=C2=A0=
2021 to benefit from up to 10 monthly instalments</strong>. The sooner yo=
u join, the more instalments are available to you.</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 join the scheme quickly and simply online without needi=
ng to call HMRC. To find out more information, including the things you n=
eed to prepare before joining 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.UK and search 'VAT deferral'.</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 need to apply by 21=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C =E2=
=80=8CJune=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=8C2021 at the lates=
t if you want to join the scheme online.</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"APRIL4" 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"APRIL4"></a>C=
JRS claims for April</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 now submit your CJRS claims for periods in April=E2=80=8C=
=E2=80=8C. These must be made by <strong>Friday=E2=80=8C=E2=80=8C =E2=80=8C=
14 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">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.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>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 March but believe that you =
have a reasonable excuse for missing the 14 April deadline, check if you =
can make a late claim by searching '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=E2=80=8C.UK.</l=
i>
<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 April no later than Friday=E2=80=8C=E2=80=8C=
=E2=80=8C=E2=80=8C =E2=80=8C14=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C =E2=80=
=8CMay</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. =E2=80=8C</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"><strong>You must pay the associated employee tax and National I=
nsurance contributions to HMRC</strong>. If you don=E2=80=99t do that, yo=
u=E2=80=99ll need to repay the whole of the CJRS grant to HMRC.</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=E2=80=99 usual wages for the hours not worked, up to a cap of =C2=
=A32,500 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=E2=80=99 usual wages, u=
p to a cap 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 difference from July, so that you cont=
inue to pay your furloughed employees at least 80% of their usual wages f=
or the hours they do not work during this time, up to a cap of =C2=A32,50=
0 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"><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"CJRSMay" 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"CJRSMay"></a=
>CJRS eligibility from 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">If you have employees who have previously been ineligible for t=
he CJRS, as they were not on your payroll on 30 October 2020, they may be=
 eligible for periods from 1=E2=80=8C=E2=80=8C =E2=80=8CMay=E2=80=8C=E2=80=
=8C =E2=80=8C2021 onwards.</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">From May you will be able to claim for eligible employees who w=
ere on your PAYE payroll on 2 March 2021. This means you must have made a=
 PAYE Real Time Information (RTI) submission between 20=E2=80=8C=E2=80=8C=
 =E2=80=8CMarch 2020 and 2 March 2021, notifying HMRC of earnings for tha=
t employee.</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 and your employees do not need to have benefitted from the =
scheme before to make a claim, as long as you meet the eligibility criter=
ia. For more information on eligibility, search 'check if you can claim f=
or your employees=E2=80=99 wages' on GOV=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"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=
>Changes to </strong><strong>CJRS claims for variable pay from May</stron=
g></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 periods from 1=E2=80=8C=E2=80=8C =E2=80=8CMay, when calcula=
ting=C2=A0the average wages for employees who are not on a fixed salary, =
you should no longer includes period of:</p>
<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;">St=
atutory Sick Pay=C2=A0related leave=C2=A0</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;">fa=
mily related statutory leave=C2=A0</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;">re=
duced rate paid leave following a period of Statutory Sick Pay=C2=A0or fa=
mily=C2=A0related leave.</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">However, if=C2=A0your=C2=A0employee=C2=A0was on one of these ty=
pes=C2=A0of leave=C2=A0for=C2=A0the entire period used to calculate their=
 average wages, then you should continue to include the days and wages re=
lated to that date.</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 more information on variable pay calculations,=C2=A0go to G=
OV=E2=80=8C=E2=80=8C.UK and search 'calculate how much you can claim'.=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"><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"FAQ" 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"FAQ"></a>Frequen=
tly asked questions about the CJRS</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 find everything you need to know about the CJRS 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=E2=80=
=8C.UK by searching 'Job Retention Scheme', but here are some answers to =
the questions that employers have been asking us recently:</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>Can I still use the CJRS if I=E2=80=99m starting to re-=
open my business? </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 continue to use the CJRS if your business is affected b=
y coronavirus. You don=E2=80=99t need to place all your employees on furl=
ough. You can also use the CJRS flexibly to bring your employees back to =
work for some of their usual hours. You can claim for a portion of the us=
ual wage costs for the hours spent on furlough.</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>Can I claim a CJRS grant to pay for holiday leave?</str=
ong></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 have furloughed employees because of the effects of coro=
navirus on your business, you can claim under the CJRS for periods of pai=
d leave they take while on furlough, including for bank holidays. You sho=
uld not place employees on furlough just because they are going to be on =
leave.=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 your employee is furloughed=C2=A0for only some of their hour=
s, you can count time taken as holiday as furloughed hours, rather than w=
orking hours. This means you can currently claim for 80% of your employee=
's usual wages when they're on leave.</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 line with the Working Time Regulations,=C2=A0if a furloughed=
 employee takes holiday you should make sure you are calculating the corr=
ect holiday pay, and not simply continuing to pay the 80% you receive thr=
ough the CJRS. You may need to=C2=A0top up your employees=E2=80=99 pay to=
 100% of their normal hourly rate or salary. For more information search =
'check if you can claim for your employees' wages' and 'holiday entitleme=
nt and pay during coronavirus' 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=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"><a id=3D"SUPPORT" 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;" name=3D"SUPPORT"></a><strong=
>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=E2=80=8C.UK=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=
 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=
 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=E2=80=8C=E2=80=8C=E2=
=80=8C=E2=80=8C=E2=80=8C=E2=80=8C.UK, summarising the 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 step 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 =E2=80=98find coronavirus financial support=E2=80=99 on GOV=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"SCAMS" 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"SCAMS"></a>A w=
ord 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 claiming to be from HMRC saying that you=
 owe tax and face arrest, are due a tax refund, that your National Insura=
nce number has been compromised, or asking you to transfer money, or for =
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.UK for our =E2=80=98scams checklis=
t=E2=80=99 and to find out how to report tax scams. You can also access t=
he National Cyber Security Centre=E2=80=99s new guide on how to stay secu=
re online and protect yourself or your business against cybercrime by sea=
rching '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">Our Taxpayer Protection Taskforce is tackling the minority who =
deliberately claim money they=E2=80=99re not entitled to. If you suspect =
fraud, please report it using our online form. Go to GOV=E2=80=8C=E2=80=8C=
=E2=80=8C.UK and search 'Report fraud to HMRC' for more information.</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>
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<td id=3D"bottom-body-bg" data-govdstyle=3D"all" data-govdtitle=3D"Bottom=
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0px;" bgcolor=3D"#FFFFFF">
<table class=3D"main-table" width=3D"100%" align=3D"center" cellpadding=3D=
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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=
ImJ1bGxldGluX2lkIjoiMjAyMTA0MjAuMzkxMDM2NDEiLCJ1cmwiOiJodHRwczovL3d3dy5nb=
3YudWsvY29udGFjdC1obXJjIn0.HYUb4_4y-kA-ggCTCE1EnRgech7rroL_wcdyy5yPfZg/s/=
565344755/br/103006536266-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=
mJ1bGxldGluX2lkIjoiMjAyMTA0MjAuMzkxMDM2NDEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3=
YudWsvY29udGFjdC1obXJjIn0.zcUQsRfYwNoLT0NQ0TQ_gmdPLSRGbr_UGQbj2qDn1x0/s/5=
65344755/br/103006536266-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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le=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; ma=
rgin: 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: #FF=
FFFF; font-family: arial, helvetica, sans-serif; font-size: 11px; margin:=
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e 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=
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oz-hyphens: none; hyphens: none;">phishing@hmrc.gov.uk</a>. For more info=
rmation please visit our security pages at <a href=3D"https://links.advic=
e.hmrc.gov.uk/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDMsInVy=
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iJodHRwczovL3d3dy5nb3YudWsvIn0.UIta0JcxfasrivSR0MVNs-DIfyHeKBVB_eYc9YngCJ=
E/s/565344755/br/103006536266-l" style=3D"color: #FFFFFF; text-decoration=
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yphens: 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: #FF=
FFFF; font-family: arial, helvetica, sans-serif; font-size: 11px; margin:=
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eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDQsInVyaSI6ImJwMjpjbGlj=
ayIsImJ1bGxldGluX2lkIjoiMjAyMTA0MjAuMzkxMDM2NDEiLCJ1cmwiOiJodHRwczovL3B1Y=
mxpYy5nb3ZkZWxpdmVyeS5jb20vYWNjb3VudHMvVUtITVJDRUQvc3Vic2NyaWJlci9lZGl0P3=
ByZWZlcmVuY2VzPXRydWUjdGFiMSJ9.ayFN4jwRol4AKApVlYaLzF-mX3n4hhHXdUzzinbsYt=
E/s/565344755/br/103006536266-l" style=3D"color: #FFFFFF; text-decoration=
: underline; -ms-word-break: break-all; word-break: break-word; -webkit-h=
yphens: 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/eyJh=
bGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDUsInVyaSI6ImJwMjpjbGljayIs=
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3YudWsvY29udGFjdC1obXJjIn0.Uv_VaZzQpG-e5WHCRdegplQxj9FfqTc88P8bqhusLJg/s/=
565344755/br/103006536266-l" style=3D"color: #FFFFFF; text-decoration: un=
derline; -ms-word-break: break-all; word-break: break-word; -webkit-hyphe=
ns: 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.=
eyJidWxsZXRpbl9saW5rX2lkIjoxMDYsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkI=
joiMjAyMTA0MjAuMzkxMDM2NDEiLCJ1cmwiOiJodHRwczovL2luc2lnaHRzLmdvdmRlbGl2ZX=
J5LmNvbS9Db21tdW5pY2F0aW9ucy9TdWJzY3JpYmVyX0hlbHBfQ2VudGVyIn0.lusiuDTtxO0=
tYw29sYXJF_DWjUIFFKS_Obxigs95xA0/s/565344755/br/103006536266-l" style=3D"=
color: #FFFFFF; text-decoration: underline; -ms-word-break: break-all; wo=
rd-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.eyJidWxsZXRpbl9saW5rX2lkIjoxMDcsInF1ZX=
J5X3BhcmFtcyI6WyJ2ZXJpZmljYXRpb24iLCJkZXN0aW5hdGlvbiJdLCJ1cmkiOiJicDI6Y2x=
pY2siLCJidWxsZXRpbl9pZCI6IjIwMjEwNDIwLjM5MTAzNjQxIiwidXJsIjoiaHR0cHM6Ly9w=
dWJsaWMuZ292ZGVsaXZlcnkuY29tL2FjY291bnRzL1VLSE1SQ0VEL3N1YnNjcmliZXIvb25lX=
2NsaWNrX3Vuc3Vic2NyaWJlIn0.sXrQnUNJiPdZjPPSE2fpAIIB4QngE63SWk3d5x9_aYk/s/=
565344755/br/103006536266-l?verification=3D5.a39fd195ee642e8b5d35806ef443=
d017&destination=3Dvince%40showfile.com" style=3D"color: #FFFFFF; text-de=
coration: underline; -ms-word-break: break-all; word-break: break-word; -=
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<p class=3D"gd_p" style=3D"text-align: left; line-height: 1.4; color: #FF=
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ass it on.</p>
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