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Subject: =?Cp1252?Q?COVID-19_support_for_you_=96_latest_information?=
Date: Fri, 19 Feb 2021 14:27:57 +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/2c20683 ]

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h m revenue and customs =20
COVID-19 Support
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Dearcustomer,

Im writing to provide you with more information on the financial support =
schemes available to help you through the COVID-19 pandemic, including up=
dates on deferring VAT and claiming for furloughed staff through the Coro=
navirus Job Retention Scheme (CJRS).


  * *VAT deferral new payment scheme  join from 23 February [ #Vatd ]*=20=

  * *January CJRS claims [ #Cjrs ]*=20
  * *You can now make February **_CJRS claims_* [ #you ]=20
  * *_Publishing information about your CJRS claims [ #pub ]_*=20
  * *Frequently asked questions about the CJRS [ #freq ]*=20
  * *Where can I get further support? [ #were ]*=20
  * *Protect yourself from scams [ #protec ]*=20
________________________________________________________________________

*VAT deferral new payment scheme  join from 23February*

If you deferred paying VAT due in the period from 20March to 30June2020, =
you should pay it by 31 March 2021 if you can.

If you cant afford to pay by 31March2021, you can join the VAT deferral n=
ew payment scheme and pay your deferred VAT over a longer period.

The online service will open on 23February2021 and close on 21June2021. Y=
ou can make up to 11 monthly instalments, interest free. The earlier you =
join, the more months you can spread your payments across.

You can join the scheme online without the need to call  search 'Pay defe=
rred VAT' on GOV.UK for more information and to join quickly and simply o=
nline when the scheme opens.

If you need more time, please contact us  go to GOV.UK and search 'if you=
 cannot pay your tax bill on time'.

*Back to the top [ #gd_top ]*

________________________________________________________________________

*January CJRS claims*

Thank you if you submitted your January claim by the deadline of 15Februa=
ry.

If you didnt, we may still accept it if you have a reasonable excuse for =
not claiming by the deadline, such as you were self-isolating (and no-one=
 else could make the claim for you) or had an unexpected stay in hospital=
 that prevented you from completing it.

If your reason means you can apply to claim late, please do so as soon as=
 youre able to. For more information on reasonable excuses, go to GOV.UK =
and search 'claim for wages'.

*You can now make February CJRS claims*

You can now submit your claims for periods in February. These must be mad=
e by *Monday 15 March*.

You can claim before, during or after you process your payroll. If you ca=
n, its best to make a claim once youre sure of the exact number of hours =
your employees will work so you dont have to amend 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' onGOV.UK.

*What you need to do now*


  * If you havent submitted your claim for January but believe that you h=
ave a reasonable excuse for missing the deadline, check if you can make a=
 late claim by searching 'claim for wages' on GOV.UK.=20
  * *Submit any claims for February no later than Monday15March*.=20
  * Keep records that support the amount of CJRS grants you claim, in cas=
e HMRC needs to check them. =20

*Publishing information about your CJRS claims*

We are now publishing a monthly list of employers who claimed under the C=
JRS for periods from December onwards on GOV.UK, as part of HMRCs commitm=
ent to transparency and to deter fraudulent claims.

This will include (from 25February) employer names, Company Registration =
Numbers (for those who have one) and banded amounts of how much the claim=
 was for. This means your information may appear differently to the list =
of company names we published in January. We will not publish the exact a=
mount of your claims, but rather the band within which your claims fall; =
for example 0-10,000, 10,000-25,000, or 25,000-50,000. To find the full l=
ist of these bands, search 'Employers who have claimed through the Corona=
virus Job Retention Scheme' on GOV.UK. The details we publish will not in=
clude information about your employees.

If you think publishing these details would result in a serious risk of v=
iolence or intimidation to you or others, you can request that details of=
 your claims are not published. More details are given in our frequently =
asked questions below.

Your employees will also be able to check if you have made a CJRS claim o=
n their behalf through their online Personal Tax Account (PTA) from 25Feb=
ruary. If they do not already have a PTA, they can set one up by going to=
 GOV.UK and searching 'Personal Tax Account: sign in or set up'.HMRC will=
 not be able to provide any further details apart from those available in=
 the PTA, so if your employees have any questions about the information s=
hown in their PTA, they should speak to you as their employer in the firs=
t instance.

*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.UK by sear=
ching 'Job Retention Scheme', but here are some answers to the questions =
employers have been asking us recently.

*Will information for each branch of my company be published separately?*=


If there is more than one PAYE scheme attached to your company, we will p=
ublish your information together under one Company Registration Number on=
 GOV.UK.

*How do I ask HMRC not to publish my claim details?*

If publishing your claim details could leave someone at risk of violence =
or intimidation, you can request for these not to be published by complet=
ing the online application form  go to GOV.UK and search 'Ask HMRC not to=
 publish your Coronavirus Job Retention Scheme claim details'.

Please submit your request by 23February at the latest to allow us time t=
o process your request before the publication date. Your agent can do thi=
s on your behalf.

We will not publish your details until we have informed you of our decisi=
on on your request. You'll only need to make this request once, as the de=
cision will cover all CJRS claim periods starting from 1 December 2020.

*What happens if I pay back my grants?*

If you choose to pay back the money you have received, your details will =
be removed from the list of claims when it is next published (usually in =
the following month).

*Can my employee work elsewhere if theyre furloughed?*

If your employee has more than one employer they can be furloughed for ea=
ch job. Employees can be furloughed in one job (and receive that furlough=
ed payment) but continue working for another employer and receive their n=
ormal wages.

An employee can also take part in volunteer work during hours when they a=
re furloughed, as long as its for another employer or organisation which =
is not connected with you.

*Can I claim for employees who are training?*

You can claim for employees who undertake training while they are furloug=
hed, as long as they dont provide services to, or generate revenue for yo=
ur business or a linked or associated organisation. For more information,=
 go to GOV.UK and search 'Check if you can claim for your employees' wage=
s'.

For more information on training that is available for your employees, se=
arch 'Career Skills and Training' on GOV.UK.

*Can I furlough an employee if they are unable to work because they have =
caring responsibilities or are classed as clinically extremely vulnerable=
?*

If an employee asks to be furloughed, you can claim for them under the CJ=
RS if:


  * they are off work or on reduced hours due to caring responsibilities =
resulting from coronavirus, such as caring for children who are at home a=
s a result of school or childcare closing=20
  * they are clinically extremely vulnerable, or in the highest risk grou=
p for severe illness from coronavirus according to the public health guid=
ance for your area.=20

For other circumstances where you can furlough an employee, go to GOV.UK =
and search 'check which employees you can put on furlough'.

The decision to offer furlough rests with you as an employer.

*Back to the top [ #gd_top ]*

________________________________________________________________________

**Where can I get further support?**

Thousands of people have benefitted from our webinars which offer support=
 on the CJRS, and how it applies to you. To book online, or to view updat=
ed guidance, go toGOV.UK and search 'help and support if your business is=
 affected by coronavirus'. If youre booked on a webinar but can no longer=
 attend, please cancel your place where possible to allow space for other=
s to register.

Theres a list of monthly claims deadlines and a helpful step-by-step guid=
e on GOV.UK, summarising the latest information on the CJRS and the steps=
 you need to take to make a claim  you can find these by searching 'Job R=
etention Scheme step by step guide'.

Our phone lines and webchat remain very busy, so the quickest way to find=
 the support you need is on GOV.UK. This will leave our phone lines and w=
ebchat service open for those who need them most.

*Back to the top [ #gd_top ]*

________________________________________________________________________

*Protect yourself from scams*

Stay vigilant about scams, which may mimic government messages as a way o=
f appearing authentic. Search 'scams' onGOV.UKfor information on how to r=
ecognise genuine HMRC contact. You can forward suspicious emails claiming=
 to be from HMRC to *phishing@hmrc.gov.uk* <phishing@hmrc.gov.uk>and text=
s to 60599.

Access the National Cyber Security Centres guide on how to stay secure on=
line and protect yourself and your business against cyber crime by search=
ing 'Cyber Aware' on GOV.UK.

I hope this information helps you and your business, and well continue to=
 keep you updated.

Yours faithfully

jharra

Jim Harra

Chief Executive and First Permanent Secretary  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  contact HMRC [ https://www.gov.uk/contact-hmrc ]*

=20
=20
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/2c20683 ]HMRC =
Forum [ https://community.hmrc.gov.uk ]  =20
=20

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 ] |Contact Us [ https://www.gov.=
uk/contact-hmrc ] |Help [ https://insights.govdelivery.com/Communications=
/Subscriber_Help_Center ]|Unsubscribe [ https://public.govdelivery.com/ac=
counts/UKHMRCED/subscriber/one_click_unsubscribe?verification=3D5.a39fd19=
5ee642e8b5d35806ef443d017&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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 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 provide you with more information on the=
 financial support schemes available to help you through the COVID-19 pan=
demic, including updates on deferring VAT and claiming for furloughed sta=
ff through 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"#Vatd" 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;">VAT deferral new payment scheme =
=E2=80=93 join from 23 February</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"#Cjrs" 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;">January CJRS claims</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;"><a=
 href=3D"#you" title=3D"You can now make February CJRS claims" 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;"><strong>You can now make February </strong><strong><u>CJRS claims<=
/u></strong></a></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><u><a href=3D"#pub" 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;">Publishing information about y=
our CJRS claims</a></u></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"#freq" 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;">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"#were" 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;">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"#protec" 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;">Protect yourself from 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"><a id=3D"Vatd" 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;" name=3D"Vatd"></a><strong>VAT d=
eferral new payment scheme =E2=80=93 join from 23=E2=80=8C=E2=80=8C=C2=A0=
February</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 deferred paying VAT due in the period from 20=E2=80=8C=E2=
=80=8C=C2=A0March to 30=E2=80=8C=E2=80=8C=C2=A0June=E2=80=8C=E2=80=8C=C2=A0=
2020, you should pay it by 31=E2=80=8C=E2=80=8C =E2=80=8CMarch=E2=80=8C=E2=
=80=8C =E2=80=8C2021 if you can.</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 can=E2=80=99t afford to pay by 31=E2=80=8C=E2=80=8C=C2=A0=
March=E2=80=8C=E2=80=8C=C2=A02021, you can join the VAT deferral new paym=
ent scheme and pay your deferred VAT over a longer period.</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 online service will open on 23=E2=80=8C=E2=80=8C=C2=A0Febru=
ary=E2=80=8C=E2=80=8C=C2=A02021 and close on 21=E2=80=8C=E2=80=8C=C2=A0Ju=
ne=E2=80=8C=E2=80=8C=C2=A02021. You can make up to 11 monthly instalments=
, interest free. The earlier you join, the more months you can spread you=
r payments across.</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 online without the need to call =E2=80=93=
 search 'Pay deferred VAT' on GOV=E2=80=8C.UK for more information and to=
 join quickly and simply online when the scheme opens.</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 need more time, please contact us =E2=80=93 go to GOV=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"><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"Cjrs" 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"Cjrs"></a>Janua=
ry CJRS claims</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">Thank you if you submitted your January claim by the deadline o=
f 15=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=C2=A0February.</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 didn=E2=80=99t, we may still accept it if you have a rea=
sonable excuse for not claiming by the deadline, such as you were self-is=
olating (and no-one else could make the claim for you) or had an unexpect=
ed stay in hospital that prevented you from completing it.</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 reason means you can apply to claim late, please do so =
as soon as you=E2=80=99re able to. For more information on reasonable exc=
uses, go to GOV=E2=80=8C=E2=80=8C.UK and search 'claim for wages'.</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 id=3D"you" 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"you"></a>You can=
 now make February CJRS claims</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 claims for periods in February. These m=
ust be made by <strong>Monday=E2=80=8C=E2=80=8C =E2=80=8C15 March</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.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 January but believe that yo=
u have a reasonable excuse for missing the deadline, check if you can mak=
e a late claim by searching 'claim for wages' on GOV=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 February no later than Monday=E2=80=8C=E2=80=
=8C=C2=A015=E2=80=8C=E2=80=8C=C2=A0March</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><a id=3D"pub" 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"pub"></a>Publish=
ing information about your CJRS claims</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 now publishing a monthly list of employers who claimed u=
nder the CJRS for periods from December onwards on GOV=E2=80=8C=E2=80=8C.=
UK, as part of HMRC=E2=80=99s commitment to transparency and to deter fra=
udulent claims.=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">This will include (from 25=E2=80=8C=E2=80=8C=C2=A0February) emp=
loyer names, Company Registration Numbers (for those who have one) and ba=
nded amounts of how much the claim was for. This means your information m=
ay appear differently to the list of company names we published in Januar=
y. We will not publish the exact amount of your claims, but rather the ba=
nd within which your claims fall; for example =C2=A30-=C2=A310,000, =C2=A3=
10,000-=C2=A325,000, or =C2=A325,000-=C2=A350,000. To find the full list =
of these bands, search 'Employers who have claimed through the Coronaviru=
s Job Retention Scheme' 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. The details we publish will not include i=
nformation about your employees.</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 think publishing these details would result in a serious=
 risk of violence or intimidation to you or others, you can request that =
details of your claims are not published. More details are given in our f=
requently asked questions below.</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 will also be able to check if you have made a CJ=
RS claim on their behalf through their online Personal Tax Account (PTA) =
from 25=E2=80=8C=E2=80=8C=C2=A0February. If they do not already have a PT=
A, they can set one up by going 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.UK and searching 'Personal Tax Accou=
nt: sign in or set up'.=C2=A0HMRC will not be able to provide any further=
 details apart from those available in the PTA, so if your employees have=
 any questions about the information shown in their PTA, they should spea=
k to you as their employer in the first instance.</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"freq" 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"freq"></a>Frequ=
ently 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.UK by searching 'Job Retention Scheme',=
 but here are some answers to the questions 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>Will information for each branch of my company be publi=
shed separately?</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 there is more than one PAYE scheme attached to your company,=
 we will publish your information together under one Company Registration=
 Number 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>How do I ask HMRC not to publish my claim details?</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 publishing your claim details could leave someone at risk of=
 violence or intimidation, you can request for these not to be published =
by completing the online application form =E2=80=93 go to GOV=E2=80=8C=E2=
=80=8C.UK and search 'Ask HMRC not to publish your Coronavirus Job Retent=
ion Scheme claim details'.</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">Please submit your request by 23=E2=80=8C=E2=80=8C=C2=A0Februar=
y at the latest to allow us time to process your request before the publi=
cation date. Your agent can do this on your behalf.</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 will not publish your details until we have informed you of =
our decision on your request. You'll only need to make this request once,=
 as the decision will cover all CJRS claim periods starting from 1 Decemb=
er 2020.</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 happens if I pay back my 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">If you choose to pay back the money you have received, your det=
ails will be removed from the list of claims when it is next published (u=
sually in the following 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>Can my employee work elsewhere if they=E2=80=99re furlo=
ughed?</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 your employee has more than one employer they can be furloug=
hed for each job. Employees can be furloughed in one job (and receive tha=
t furloughed payment) but continue working for another employer and recei=
ve their normal wages.</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">An employee can also take part in volunteer work during hours w=
hen they are furloughed, as long as it=E2=80=99s for another employer or =
organisation which is not connected with 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"><strong>Can I claim for employees who are training?</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 for employees who undertake training while they a=
re furloughed, as long as they don=E2=80=99t provide services to, or gene=
rate revenue for your business or a linked or associated organisation. Fo=
r more information, go to GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=
.UK and search 'Check if you can claim for your employees' wages'.</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 training that is available for your emp=
loyees, search 'Career Skills and Training' 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>Can I furlough an employee if they are unable to work b=
ecause they have caring responsibilities or are classed as clinically ext=
remely vulnerable?</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 an employee asks to be furloughed, you can claim for them un=
der the CJRS if:</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;">th=
ey are off work or on reduced hours due to caring responsibilities result=
ing from coronavirus, such as caring for children who are at home as a re=
sult of school or childcare closing</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=
ey are clinically extremely vulnerable, or in the highest risk group for =
severe illness from coronavirus according to the public health guidance f=
or your area.</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">For other circumstances where you can furlough an employee, go =
to GOV=E2=80=8C=E2=80=8C.UK and search 'check which employees you can put=
 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">The decision to offer furlough rests with you as an employer.</=
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"were" 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"were"></a><stro=
ng>Where can I get further support?</strong></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 support on the CJRS, and how it applies to you. To book online, or to =
view updated guidance, go to=C2=A0GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=8C=
=E2=80=8C=E2=80=8C.UK and search 'help and support if your business is af=
fected by coronavirus'. If you=E2=80=99re booked on a webinar but can no =
longer attend, please cancel your place where possible 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.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">Our phone lines and webchat remain very busy, so the quickest w=
ay to find the support you need is on GOV=E2=80=8C=E2=80=8C=E2=80=8C=E2=80=
=8C.UK. This will leave our phone lines and webchat service open for thos=
e who need them most.</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"protec" 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"protec"></a>P=
rotect yourself from scams=C2=A0=C2=A0=C2=A0</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">Stay vigilant about scams, which may mimic government messages =
as a way of appearing authentic. Search 'scams' on=C2=A0GOV=E2=80=8C.UK=C2=
=A0for information on how to recognise genuine HMRC contact. You can forw=
ard suspicious emails claiming to be from HMRC to <a href=3D"mailto:phish=
ing@hmrc.gov.uk" style=3D"color: #0000EE; text-decoration: underline; -ms=
-word-break: break-all; word-break: break-word; -webkit-hyphens: none; -m=
oz-hyphens: none; hyphens: none;"><strong>phishing@hmrc.gov.uk</strong></=
a>=C2=A0and texts to 60599.</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">Access the National Cyber Security Centre=E2=80=99s guide on ho=
w to stay secure online and protect yourself and your business against cy=
ber crime by searching 'Cyber=E2=80=8C=E2=80=8C Aware' on GOV=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">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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<tr>
<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=
"0" cellspacing=3D"0" style=3D"border-collapse: collapse;">
<tr>
<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=
ImJ1bGxldGluX2lkIjoiMjAyMTAyMTcuMzU0MTcwNDEiLCJ1cmwiOiJodHRwczovL3d3dy5nb=
3YudWsvY29udGFjdC1obXJjIn0.VoQUtfcBD0CRlAA3bnaYjbbQvvpr-83MQHwn6jteyjs/s/=
565344755/br/97749599428-l" 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;"></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=
mJ1bGxldGluX2lkIjoiMjAyMTAyMTcuMzU0MTcwNDEiLCJ1cmwiOiJodHRwczovL3d3dy5nb3=
YudWsvY29udGFjdC1obXJjIn0.16-OtXNFNVCdGAliHfqE0IhQvZrxbQFlfxjHFBHIxV0/s/5=
65344755/br/97749599428-l" target=3D"_blank" rel=3D"noopener" style=3D"co=
lor: #0000EE; text-decoration: underline; -ms-word-break: break-all; word=
-break: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: n=
one;">GOV.UK =E2=80=93 contact HMRC</a></strong></p>
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rgin: 0 0 10px;" align=3D"left">Stay safe online</h2>
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FFFF; font-family: arial, helvetica, sans-serif; font-size: 11px; margin:=
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phens: 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/eyJhb=
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r: #FFFFFF; text-decoration: underline; -ms-word-break: break-all; word-b=
reak: break-word; -webkit-hyphens: none; -moz-hyphens: none; hyphens: non=
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